CLA-2-64:OT:RR:NC:N2:247
Mr. Stuart Coulter
III D Sporting Goods
17 Montview Drive
Hanover NH 03755
RE: The tariff classification of footwear from China
Dear Mr. Coulter:
In your letters dated October 30, 2018, and December 3, 2018, you requested a tariff classification ruling on behalf of Big 5 Sporting Goods. The submitted samples will be returned.
Style # P6025MB Equinox is a man’s closed-toe, open-heel, below-the-ankle sandal. The upper is made from rubber/plastics (polyurethane) and non-vegetable textile material. The external surface area of the upper (esau) is approximately 94 percent rubber/plastics excluding the edging (“synthetic binding”). The remaining balance of the esau is approximately 6 percent which includes the webbing and mesh (textile material). The sandal features a bungee-type lacing system with a toggle closure and a hook and loop-type closure at the heel. There are vent openings on the lateral and medial sides. The outer sole is made from rubber. You provided the value of the sandal as $10.40/pair.
The applicable subheading for Style # P6025MB Equinox will be 6402.99.3145, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a 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): other: other: other: for women: other. The rate of duty will be 6 percent ad valorem.
Style # P6039WDF Crystal Lake is a woman’s closed-toe, open-heel, below-the-ankle sandal. The upper is made from non-vegetable textile material and rubber/plastics (polyurethane). The constituent material of the upper is approximately 51 percent textile material, excluding the edging (“fabric binding”). The remaining balance of the esau is made up of rubber/plastics (polyurethane). The sandal features a bungee-type lacing system with a toggle closure and a hook and loop-type closure at the heel. There are openings on the lateral and medial sides. The outer sole is made from rubber and has textile flocking on the majority of the external surface area in contact with the ground. Via email you provided the value of the sandal as $11.00/pair.
The applicable subheading for the women’s Style # P6039WDF Crystal Lake will be 6404.19.3760, Harmonized Tariff Schedule of the United States (HTSUS), which provides outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear with open toes or open heels; footwear not 10 percent or more by weight of rubber or plastics; footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: other: for women. The general rate of duty will be 12.5 percent ad valorem.
With regard to the applicable rate of duty, the subject footwear is also provided for in subheading 9902.14.43, HTSUS, which provides for footwear with outer soles of rubber or plastics, with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to chapter 64, with open toes or open heels, weighing 10 percent or more of rubber or plastics, valued at $10 or more but not over $14.99/pair; the foregoing for women (other than house slippers) (provided for in subheading 6404.19.37). Subheading 9902.14.43, HTSUS, by virtue of legislative action, provides for a temporary reduction in the rate of duty for the subject footwear if it meets the prerequisites of this tariff provision. Accordingly, the footwear is entitled to beneficial treatment under HTSUS subheading 9902.14.43. The rate of duty is free.
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