CLA-2-64:OT:RR:NC:N2:247
Ms. Maria Ince
ASICS America Corporation
80 Technology Drive
Irvine, CA 92618
RE: The tariff classification of footwear from Vietnam
Dear Ms. Ince:
In your letter dated November 2, 2018, you requested a tariff classification ruling.
The submitted sample, identified as GEL ACE PRO 4 (Style 1113A013), is a man’s, closed toe/closed heel, below-the-ankle, lace-up, golf shoe. The rubber/plastics outer sole has eight molded polyurethane spikes. The external surface area of the upper is over 90 percent rubber or plastics. There is no foxing or foxing like band. The F.O.B. value is over $12 per pair.
The applicable subheading for GEL ACE PRO 4 (Style 1113A013) will be 6402.19.0530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: sports footwear: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics (except footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): golf shoes: for men. The rate of duty will be 6 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division