CLA-2-64:OT:RR:NC:N2:247
Mr. Mack Maier
HMH Distribution LLC
33 Pratt Parkway, #200
Longmont, CO 80501
RE: The tariff classification of rock-climbing footwear from China
Dear Mr. Maier:
In your letters dated October 7, 2021, and November 2, 2021, you requested a tariff classification ruling. You have submitted descriptive literature, photographs, laboratory reports. All of the following styles are intended for rock climbing activities.
The “Acro Comp” is a unisex, closed-toe/closed-heel, below the ankle shoe for adults. It has a strap with a hook and loop closure and two pull tabs at the heel. The external surface area of the upper (esau) is over 90 percent rubber or plastic materials. The outer sole consists of rubber or plastics materials. The shoe does not have a foxing band. This shoe does not meet criteria for classification as “sports footwear” of Chapter 64, subheading Note 1. The F.O.B. value is $44.64 per pair.
The applicable subheading for the “Acro Comp” will be 6402.99.3165, 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. The rate of duty will be 6 percent ad valorem.
The “Altura” is a unisex closed-toe/closed-heel shoe for adults. The shoe covers the ankle and has a lace-up closure. Laboratory analysis of the esau, excluding accessories and reinforcements, found 57.4 percent leather and 42.6 percent rubber/plastics. The outer sole consists of rubber or plastics material. The footwear is not considered sports or athletic footwear. The F.O.B. value is $45.00 per pair.
The applicable subheading for the unisex style name “Altura” for adults will be 6403.91.9045, HTSUS, which provides for other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for other persons: other: for women: other. The rate of duty will be 10 percent ad valorem.
The “Endeavor” is a unisex closed-toe/closed-heel, below the ankle shoe. Laboratory analysis of the esau found 54.3 percent textile and 45.7 percent rubber/plastics materials. Rubber/plastics account for over 10 percent total weight of the shoe. The outer sole consists of rubber or plastics material. The shoes have two hook and loop closures across the forefoot. The F.O.B. value is $25.88.
The “Advance” is a unisex, closed-toe/closed-heel, below the ankle shoe. The esau measures 58.7 percent textile materials. The outer sole consists of rubber or plastics materials. This shoe has a lace up closure and two heel pull tabs. The F.O.B. value is $19.50 per pair.
The applicable subheading for the unisex style names “Endeavor” and “Advance” 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.
The “Brava” is a unisex, closed-toe/closed-heel, below the ankle shoe for youths. The esau is 87 percent textile materials according to the submitted laboratory report. The upper is attached to outer sole via stitching. The outer sole consists of rubber or plastics material. The footwear features two straps with hook and loop closures. The F.O.B. value is $12.34 per pair.
The applicable subheading for the unisex youth style “Brava” will be 6404.19.9090, 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: other. The rate of duty will be 9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6403.91.9045, HTSUS, 6404.19.9060, HTSUS, and 6404.19.9090 HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15 in addition to subheadings 6403.91.9045, HTSUS, 6404.19.9060, HTSUS, and 6404.19.9090 HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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