CLA-2-64:OT:RR:NC:N3:447
Mr. Ken Tran
ASICS America Corporation
80 Technology Drive
Irvine, CA 92618
RE: The tariff classification of footwear from China
Dear Mr. Tran:
In your letter dated March 5, 2015, you requested a tariff classification ruling.
The submitted sample identified as style # E400Y is a men’s, below-the-ankle, closed toe/closed heel, lace-up, athletic shoe with an outer sole of rubber or plastics. You state the upper is over 90 percent rubber or plastics. The independent laboratory analysis shows that the 43.84 percent of the sole is overlapping the perimeter of the upper greater than or equal to ¼ inch. An encirclement between 40 and 60 percent may be considered a foxing-like band depending upon the type of shoe, placement, function and appearance of the overlap. It is the opinion of this office that this shoes overlap would constitute a foxing-like band. You provided an F.O.B. value of over $12 per pair.
The applicable subheading for style # E400Y will be 6402.99.9005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; 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 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
Director
National Commodity Specialist Division