CLA-2-64:OT:RR:NC:N4:447
Mr. James E. Unger
CBC Customhouse Brokers, Inc.
143 N. Bloomingdale Road
Bloomingdale, IL 60108
RE: The tariff classification of footwear from China
Dear Mr. Unger:
In your undated letter, you requested a tariff classification ruling on behalf of your client, AMG-SF LLC, for two styles of men’s golf shoes.
The submitted sample identified as style “X-Cage Pro,” is a men’s lace-up golf shoe that does not cover the ankle. The rubber or plastics outer sole has numerous shallow “spiral-like” projections attached to it that would not make walking impractical; therefore the shoe would not be considered “sports footwear.” The shoe does not have a foxing or a foxing-like band and is not 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. The 100% rubber or plastics upper has stitching on its rear quarter. You suggest classification under subheading 6401.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; waterproof footwear not assembled by stitching. We disagree with this suggested classification.
The applicable subheading for the men’s golf shoe identified as style “X-Cage Pro” will be 6402.99.3145, 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 men: other. The rate of duty will be 6 percent ad valorem.
The submitted sample identified as style “Chev Lite,” is a men’s lace-up golf shoe that does not cover the ankle. The rubber or plastics outer sole has numerous shallow “spiral-like” projections attached to it that would not make walking impractical; therefore the shoe would not be considered “sports footwear.” The shoe does have a foxing-like band which overlaps the upper by the requisite ¼ of an inch and is not 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. The 100% rubber or plastics upper has stitching on it. You provided an F.O.B. value in excess of $12/pair and suggest classification under subheading 6401.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; waterproof footwear not assembled by stitching. We disagree with this suggested classification.
The applicable subheading for the men’s golf shoe identified as style “Chev Lite” will be 6402.99.9005, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle: other: having a foxing-like band; other: valued over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 20 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 http://www.usitc.gov/tata/hts/.
The submitted sample identified as style “X-Cage Pro” is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.”
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 (646) 733-3042.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division