CLA-2-64:OT:RR:NC:N2 247
Mr. Charles A. Newton
Descartes Visual Compliance (USA) LLC
2030 Powers Ferry Rd. SE
Ste. 350
Atlanta, GA 30339
RE: The tariff classification of children’s soccer shoes from China
Dear Mr. Newton:
In your letter dated January 7, 2025, you requested a tariff classification ruling on behalf of your client VIR Ventures Incorporated.
The imported products are five styles of Vizari brand, children’s, below the ankle, soccer shoes. You state all of the styles have rubber outer soles and do not have foxing bands, or foxing-like bands. You also provided internet links to view each style. No samples were submitted with your request.
The Vizari Blossom FG Youth Soccer Shoe is a girl’s toddler and little kid soccer shoe having a synthetic leather (rubber/plastic) upper and a flap-covered closure over the laces and tongue. It is offered in pink and blue and decorated with embossed flowers around the back and sides of the heels. The Vizari Infinity FG Youth Soccer Cleat is a boys’ soccer shoe that has a rubber or plastic upper and a secure lace closure. The Visari Santos MC Youth Soccer Cleat is made with a Thermoplastic Polyurethane (TPU rubber/plastics) upper that incorporates a sock and laces for a secure fit. These three styles have rubber outer soles with long cleats designed to dig into turf for maximum traction.
The Vizari Zodiac Kids Indoor Soccer Shoe for boys and girls has a textile upper with embossed rubber/or plastics on the external surface of the upper and a secure lace closure. The rubber outer soles do not have cleats, but provide sufficient traction for indoor and outdoor firm and hard surfaces.
The Vizari Tioga Soccer shoes have TPU rubber or plastics covered textile uppers and adjustable lace closures. The rubber outer soles incorporate short, molded cleats precluding this style from classification as “sports footwear.”
The applicable subheading for the Vizari Blossom FG Youth Soccer Shoe, The Vizari Infinity FG Youth Soccer Cleat, and The Visari Santos MC Youth Soccer Cleat will be 6402.19.1561, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: sports footwear: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; not having a foxing or foxing-like band and not protective; other: other. The rate of duty will be 5.1 percent ad valorem.
The applicable subheading for the Vizari Zodiac Kids Indoor Soccer Shoe and the Vizari Tioga Soccer Shoe will be 6402.99.3115, 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 accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6402.19.1561, 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 6402.19.1561, 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division