CLA-2-64:OT:RR:NC:N2:247
Ms. Rhonda McClintic
Academy Sports + Outdoors
1800 North Mason Rd.
Katy, TX 77449
RE: The tariff classification of footwear from China
Dear Ms. McClintic:
In your letters dated July 11, 2022, and July 28, 2022, you requested tariff classification rulings on four footwear styles. You have submitted descriptions, photographs, and samples for each style. The samples were examined and will be returned as requested.
Style 175535 Magellan Outdoors Men’s JW Signature Boat Performance shoes are closed toe/closed heel, below the ankle, men’s shoes. The upper has an external surface area made up of predominantly textile mesh material, has traditional boat shoe styling, and is not designed for athletic activities. The footwear has a separate tongue and a cord lace that is threaded through three pairs of eyelets with a plastic toggle closure. The rubber/plastic midsole contains five pairs of large drainage holes around the perimeter. The siped rubber or plastics outer sole provides traction on slippery surfaces. The shoe was cross-cut and found to have a foxing like band. The F.O.B. value is $13.65 per pair.
Style 175564 Magellan Outdoors Men’s Mesh Boat Performance is a man’s, closed toe/closed heel, slip-on shoe that does not cover the ankle. It does not have traditional boat shoe styling, nor is it intended for athletic activities. The external surface area of the upper (esau) is predominantly textile mesh material. It has a cord lace that is threaded through two rubber/plastic eyes stays and a plastic toggle closure. The upper does not have a separate tongue. The laces and eye stays are considered accessories/reinforcements. The midsole is designed with five pairs of large drainage holes around the perimeter. The outer sole is composed of rubber or plastics and is siped for traction on slippery surfaces. The shoe was cross-cut and found to have a foxing like band. The F.O.B. value is $13.65 per pair.
Style 175565 Magellan Outdoors Men’s Realtree Aspect Boat Performance is a closed toe/closed heel, below the ankle, men’s shoe. It does not have traditional boat shoe styling and is not designed for athletic activities. The external surface area of the upper is predominantly textile mesh material. It has a cord lace that is threaded through webbing eye stays and has a plastic toggle closure. The upper does not have a separate tongue. The laces and eye stays are considered accessories/reinforcements. The midsole is designed with five pairs of large drainage holes around the perimeter. The outer sole is composed of rubber or plastics and is designed for traction on slippery surfaces. The shoe was cross-cut and found to have a foxing like band. The F.O.B. value is $15.75 per pair.
Style 175566 Magellan Outdoors Men’s Moc Toe Boat Performance is a closed toe/closed heel shoe that does not cover the ankle. The esau consists of predominantly textile mesh materials, has boat shoe styling, and is not suitable for athletic activities. The midsole is designed with five pairs of large drainage holes around the perimeter. The siped rubber or plastics outer sole provides traction on slippery surfaces. The shoe was cross-cut and found to have a foxing like band. The F.O.B. value is $13.75 per pair.
The applicable subheading for style 175535 Magellan Outdoors Men’s JW Signature Boat Performance, style 175564 Magellan Outdoors Men’s Mesh Boat Performance, style 175565 Magellan Outdoors Men’s Realtree Aspect Boat Performance, and style 175566 Magellan Outdoors Men’s Moc Toe Boat Performance will be 6404.19.9030, HTSUS, which provides for Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: other: other: valued over $12/pair: for men. 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 subheading 6404.19.9030, 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 subheading 6404.19.9030, 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