CLA-2-64:OT:RR:NC:N3:447
Mr. John Michael Perry
Geodis Wilson
23601 S. Wilmington Avenue
Carson, CA 90745
RE: The tariff classification of footwear from Thailand
Dear Mr. Perry:
In your electronic ruling request submitted on February 28, 2014 and your follow-up letter dated March 24, 2014, you requested a tariff classification ruling on behalf of your client, Surf Hardware International.
The submitted sample identified as style “FCS SP2 Reef Bootie,” is a pair of “unisex” surf shoes, each having a molded rubber or plastics sole/outer sole that overlaps the upper at the heel and forefoot. The forefoot section of the shoe is manufactured in the shape of “toes,” with a separation between the big toe and the rest of the toes. The functionally stitched upper is made of neoprene rubber or plastics sandwiched between two layers of nylon laminate and features two hook and loop closure straps across the instep and a drawstring closure at the heel. The nylon laminate is visible and tactile on the upper’s surface, thereby making it “textile” for tariff classification purposes. The neoprene rubber substrate makes the shoe protective against water. You contend that the surf shoes should be classified under subheading 6402.19., Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics. We disagree with this suggested classification based upon the textile material upper. Also included with your submission is a textile shoe carry-bag that you state will be imported and packaged together for retail sale with the surf shoes.
The applicable subheading for the pair of “unisex” surf shoes, style “FCS SP2 Reef Bootie,” imported together with the textile shoe carry-bag will be 6404.19.2060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather and composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: which is not “sports” or “athletic” footwear; 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 women. The rate of duty will be 37.5 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