CLA-2-64:OT:RR:NC:N3:447
Ms. Mihai Stroe
Amer Sports Canada Inc.
110 – 2220 Dollarton Hwy.
North Vancouver, BC
V7H 3B2, Canada
RE: The tariff classification of footwear from China
Dear Ms. Stroe: In your letter dated February 28, 2014 you requested a tariff classification ruling.
The submitted sample identified as model #063219, is a men’s lace-up “hiking” shoe with molded rubber or plastics outer sole. The textile mesh upper (which does not cover the ankle), has an external layer of rubber or plastics covering it, thereby making it rubber or plastics for tariff classification purposes. The shoe is manufactured with Gore-Tex® and is labeled as such, thereby making it protective against water. You state that the shoe is packed and sold together with two removable “waterproof” neoprene bootie liners, neither of which are designed or suitable for wear outside of the shoe. Each liner is made of neoprene material sandwiched between laminated man-made textile materials. You suggest that the shoe be classified under subheadings 6402.99.9031, Hamonized Tariff Schedule of the United States (HTSUS), which provides for footwear not designed to be a protection against water. We disagree with this suggested classification.
General Rules of Interpretation (GRI) 3(b) of the HTSUS, provides in pertinent part; “goods put up in sets for retail sale” mean goods which:
(a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards). It is our opinion that the hiking shoe, imported with two or more liners, meet the criteria set forth above for being considered a set for tariff purposes. Since we have concluded that the hiking shoe and bootie liners constitute a set for tariff purposes, it is necessary to determine which component of the set imparts the essential character. Explanatory Note 3(b)(VIII), HTSUS, reads as follows: The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. It is our opinion that the essential character of the bootie liners and hiking shoe set is imparted by the shoe. Although the bootie liner is essential for the practical use of the shoe (uncomfortable to wear the shoe without the liner), its function is subordinate to that of the shoe which provides a walking or running surface which is the primary function of the set.
The applicable subheading for the men’s “hiking” shoe, style #063219 will be 6402.99.3320, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: not covering the ankle or having a protective metal toe-cap; other: 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: for men: other. The rate of duty will be 37.5% ad valorem.
You state in your letter that if the waterproof neoprene bootie liners were to be imported separately, they should be classified under subheading 6406.10.9040, HTSUS. We agree with this suggested classification.
The applicable subheading for the waterproof neoprene bootie liners will be 6406.10.9040, HTSUS, which provides for parts of footwear; uppers and parts thereof, other than stiffeners: other than formed uppers; other: other: other: of textile materials other than cotton: of man-made fibers. The general rate of duty will be 4.5 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/.
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,
Gwenn Klein-Kirschner
Acting Director
National Commodity Specialist Division