CLA-2-64:OT:RR:NC:N2:247
Ms. Kandace Niemi
Recreational Equipment, Inc.
6750 S. 228th
Kent, WA 98032
RE: The tariff classification of footwear from Vietnam
Dear Ms. Niemi:
In your letters dated July 31, 2020, and September 23, 2020, you requested a tariff classification ruling. Your samples will be returned as requested. You have provided value information via email.
The submitted samples of style # 22945 Traverse and style # 22947 Flash, are men’s, closed toe/ closed heels, above-the-ankle, lace-up shoes, not designed for sporting activities. The height from the bottom of the outer sole to the top of the upper does not exceed 25.4 cm. The uppers are made from thick textile and rubber/plastics. The constituent material of the uppers, the majority material occupying the external surface area, is rubber/plastics. This includes a TPU overlay film that is welded to the uppers. The overlays are marked with “HYDROWALL™ WATERPROOFING” near the ankle. You also state the styles are constructed with waterproof features that repel water. The interiors of both styles will stay dry if lingering in puddles of water. Both styles have removable cushioned foot beds. The stiff, rugged, traction outer soles consist predominantly of rubber or plastics. These styles are said to be constructed with welts that are cemented to the outer soles. The F.O.B. values are $33.29 per pair and $40.45 per pair, respectively.
You suggest the classification for the men’s 22945 Traverse and 22947 Flash styles under 6401.92.9060, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. This classification provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. The components of the upper are assembled by stitching, and the upper is stitched to the lasting board. Therefore, it will be classified elsewhere.
The applicable subheading for styles 22945 Traverse and 22947 Flash will be 6402.91.5020, HTSUS, which provides for other footwear with outer soles and uppers of rubber of plastics: other footwear: covering the ankle: other: 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: for men: other. The rate of duty will be 37.5 percent ad valorem.
With regard to the applicable rate of duty, the subject footwear is also provided for in subheading 9902.14.02, HTSUS, which provides for footwear for men, with outer soles and uppers of rubber or plastics (except vulcanized footwear and footwear with waterproof molded or vulcanized bottoms, including bottoms comprising an outer sole and all or part of the upper, and except footwear designed to be protective that is incomplete in its condition as imported), valued over $25/pair, whose height from the bottom of the outer sole to the top of the upper does not exceed 25.4 cm, covering the ankle, 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 coated, but not laminated, textile fabric greater than or equal to 9 microns in thickness (provided for in subheading 6402.91.50). Subheading 9902.14.02, 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 9902.14.02. The rate of duty is free.
The submitted sample of style # 22494 Beyonder is a closed toe/closed heel, below-the-ankle, lace-up shoe. As stated, the external surface area of the upper (esau) is comprised of 62.88 percent thick textile materials and 37.12 percent rubber or plastics materials. Although it has an athletic appearance, the rubber/plastics, traction outer sole is stiff and heavy. It has a removable cushion foot bed and a nylon pull tab. This style is constructed with a welt that is cemented to the outer sole. There is no protective metal toe cap and is not considered protective. Although the textile appears to be water repellant, water entered the interior of the shoe where the separate tongue is attached to the upper during testing. The F.O.B. value is $29.23 per pair.
You suggest classification of 6401.99.9000, HTSUS, which provides for waterproof footwear with uppers of rubber or plastics. The esau is predominantly textile materials and will be classified accordingly.
The applicable subheading for style # 22494 Beyonder will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for women. The rate of duty will be 9 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