CLA-2-64:OT:RR:NC:N3:447
Mihai Stroe
Amer Sports Canada Inc.
110-2220 Dollarton Hwy
North Vancouver, BC
V7H 3B2 Canada
RE: The tariff classification of athletic shoes from China
Dear Mr. Stroe:
In your letters dated February 28, 2014, and April 15, 2014, you requested a tariff classification ruling on behalf of Wilson Sporting Goods USA.
A sample accompanied your February letter. Information pertaining to the surface area of the upper measurements was submitted with your April letter. Wilson brand, Model # WRS00290 “Rush Pro Glide,” is an athletic shoe with a molded outer sole of rubber or plastics. The two component material upper consists of rubber or plastics and textile mesh with the rubber or plastics predominating as the constituent material having the greatest external surface area. You state the value of the pair is over $12.
You suggest classification as sports shoes under 6404.11.9080, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. The outer soles do not have long, sharp or pointy protrusions. Nor do they have, or have the provisions for the attachment of, spikes, sprigs, cleats, stops, clips, bars or the like. These shoes would not be considered sports footwear as described in Subheading Note 1 of chapter 64. They are more accurately described by Additional U.S. Note 2 to chapter 64 as athletic shoes and will be classified accordingly.
The applicable subheading for the WRS00290 Rush Pro Glide athletic shoes will be 6402.99.9005, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: footwear which 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; footwear that does not have open toes or open heels and is not of the slip-on type: valued over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 20% 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