CLA-2-64:OT:RR:NC:N2:247
Ms. Allison Snyder
DICKS Sporting Goods
345 Court Street
Coraopolis, PA 15108
RE: The tariff classification of footwear from China
Dear Ms. Snyder:
In your letter dated November 9, 2022, you requested a tariff classification ruling. You have submitted descriptive literature, samples, and photographs of three items. Your samples will be returned.
The Solista 200 VI FG (style 218130), the Maestro 100 IV FG (style 214590), and the Solista 300 VI Gravity FG (style 218132) are closed toe/closed heel men’s soccer cleats. The external surface area of the uppers for all styles is textile material, made up of synthetic fibers, that have been coated with thermoplastic polyurethane (TPU). The constituent material of the uppers is considered rubber/plastics (90 percent or less) for classification purposes. The molded rubber/plastics outer soles exhibit large cleats that protrude from the surrounding sole material and measure more than ¼ inch. The shoes do not have foxing or foxing-like bands. Styles 218130 Solista 200 VI FG 218130 and Maestro 100 VI FG (style 214590) are below-the-ankle and have functional laces as a means of closure. Style 218132 Solista 300 VI Gravity FG (style 218132) is over-the-ankle and does not have laces. The F.O.B. values range between $24.80 and $50.70 per pair.
The applicable subheading for the Solista 200 VI FG (style 218130), the Maestro 100 IV FG (style 214590), and the Solista 300 VI Gravity FG (style 218132) will be 6402.19.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other footwear with outer soles and uppers of rubber/plastics: Sports footwear: 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 6402.19.9031, 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 6402.19.9031, 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