CLA-2-64:OT:RR:NC:N2:247
Mr. Gregory Watts
Skechers USA Inc.
225. S. Sepulveda Blvd.
Manhattan Beach, CA 90266
RE: The tariff classification of footwear from China
Dear Mr. Watts:
In your letter dated April 18, 2019, you requested a tariff classification ruling. Your samples will be returned at your request.
The submitted half-pair samples, identified as style numbers 169261 and 169262 are men’s closed toe/closed heel, below the ankle, lace-up, golf shoes. Both styles have spikes, measuring less than ¼ inch tall, molded into the rubber or plastics outer soles. The external surface area of the upper of style number 169261 is made up of 47.16 percent leather, 43.88 percent textile, and 8.96 percent rubber/plastics. The external surface area of the upper of style number 169262 is made up of 51.64 percent leather, 47.17 percent rubber/plastic, and 1.19 percent textile. The constituent material of the uppers are predominantly leather material. In your letter and in email correspondence, you state the shoes have linings incorporating waterproof membranes imparted by the use of a laminated textile fabric and gaskets covering the Strobel. You have provided an estimated F.O.B. value of $27 per pair for both styles.
The applicable subheading for the men’s golf shoes, style numbers 169261 and 169262 will be 6403.99.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for men, youths and boys: other: other: for men: other.
The rate of duty will be 8.5 percent ad valorem.
With regard to the applicable rate of duty, the subject footwear is also provided for in subheading 9902.14.24, HTSUS, which provides for footwear for men, with uppers of leather (other than of pigskin) and outer soles of rubber or plastics; the foregoing other than house slippers, work footwear, tennis shoes, basketball shoes, gym shoes, training shoes and the like, and other than slip-on footwear; such footwear not covering the ankle, valued $27/pair or higher, designed to be worn in lieu of, but not over, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather where such protection includes protection against water that is imparted by the use of a laminated textile fabric (provided for in subheading 6403.99.60). Subheading 9902.14.24, 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 subheading 9902.14.24, HTSUS. The rate of duty will be 2.7 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,
(for)
(for)
Steven A. Mack
Director
National Commodity Specialist Division