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 Hyper LD 6 (Style 1091A019), will be returned to you.
Hyper LD 6 (Style 1091A019) is a unisex closed-toe, closed-heel, below-the-ankle, lace-up, track and field shoe. The upper is made from textile material and rubber or plastics. The external surface area of the upper is predominately rubber or plastics. It features a vertical textile strip at the heel. The words “Hyper Lo” and the Asics logo appear on the lateral side, a rubber or plastics label with the Asics brand name and logo appear on the tongue. The outer sole is made of rubber and contains a rigid forefoot plate made of polyurethane (PU). The forefoot area features provisions for the attachment of cleats or spikes. It does not have a foxing or foxing-like band and it is not considered to be protective. You provided the value of the shoe as over $12/pair. Included with the shoe is a wrench and 6 millimeter, pyramid-shaped spikes. For classification purposes, the spikes, imported with the footwear, are considered composite goods and put up as a set with the wrench. The essential character is provided by the footwear.
The applicable subheading for Hyper LD 6 (Style 1091A019) will be 6402.19.1541, Harmonized Tariff Schedule of the United States (HTSUS), which provides footwear with outer soles and uppers of rubber or plastic: sports footwear: other: Having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band and not protective: other: for women. The rate of duty will be 5.1 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 the 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