CLA-2-64:OT:RR:NC:N3:447
Mihai Stroe
Amer Sports Inc.
110-2220 Dollarton Hwy
North Vancouver, BC
V7H 3B2, Canada
RE: The tariff classification of footwear from Vietnam, China and India
Dear Mr. Stroe:
In your letter dated November 18, 2015, you requested a tariff classification ruling on behalf of Salomon SAS. Your samples will be returned at your request. The submitted samples are identified as model D7916 - article 379681 “CROSSAMPHIBIAN W,” model D5410 “S-LAB WINGS,” model D8625 “WINGS PRO 2 GTX,” model D8633 “SPEEDCROSS 4 CS” and model B4925 “SNOWCROSS CS.”
Model D8625 “WINGS PRO 2 GTX” is a men’s, closed toe/closed heel, below-the-ankle athletic shoe with an outer sole of rubber or plastics. The upper is textile with a Gore-Tex membrane coating rendering them waterproof. The shoe features a rubber/plastics toe cap and heel overlay. You provided an F.O.B value of over $24 per pair. This style will be made in India.
According to Additional U.S Note 6, the term “Protective Active Footwear” means footwear (other than footwear described in subheading note 1) that is designed for outdoor activities, such as hiking shoes, trekking shoes, running shoes, and trail running shoes, the foregoing valued at over $24/pair and which provides protection against water that is imparted by the use of a coated or laminated textile fabric.
The applicable subheading for model D8625 “WINGS PRO 2 GTX” will be 6402.99.3230, 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: protective active footwear: for men. The rate of duty will be 20 percent ad valorem.
Model B4925 “SNOWCROSS CS” is a men’s, closed toe/closed heel, zippered, above-the-ankle running shoe with an outer sole of rubber or plastics. You state that the external surface area of the upper is a combination rubber/plastics and textile with rubber/plastics as the predominant material. You provided an F.O.B value of over $24 per pair. The shoes will be made in China.
The applicable subheading for model B4925 “SNOWCROSS CS will be 6402.91.9005, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: other: valued over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 20% ad valorem.
Model D8633 “SPEEDCROSS 4 CS” is a men’s, closed-toe/closed-heel, below-the-ankle running shoe with an outer sole of rubber or plastics. You state that the external surface area of the upper is a combination rubber/plastics and textile, with rubber/plastics as the predominant material. The shoes are lightweight and flexible. You provided an F.O.B value of over $24 per pair. The shoes will be made in Vietnam.
The applicable subheading for model D8633 “SPEEDCROSS 4 CS will be 6402.99.9005, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: 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.
Model D7916, article # 379681 “CROSSAMPHIBIAN W” is a unisex closed-toe/closed-heel, below-the-ankle shoe with an outer sole of rubber or plastics. It is a slip-on shoe with an upper of molded rubber or plastic (synthetic) over a thin textile mesh. It does not have a separate tongue on a lower plane. A ribbon style lace, which may be tightened to improve the fit, is secured over the textile mesh to the molded plastic parts. You state the rubber/plastics is the predominant material of the external surface area. This style is designed to be worn during water sports although, due to the design of the upper, would not be considered athletic footwear. This style is made in Vietnam and has a value of over $12 per pair.
You suggest classification under 6404.44.9050, HTSUS. We disagree. It is not a valid subheading.
The applicable subheading for model D7916, article # 379681 “CROSSAMPHIBIAN W” will be 6402.99.9065, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; other: valued over $12/pair: other: for women. The rate of duty will be 20 percent ad valorem.
Model D5410, “S-LAB WINGS,” is a men’s, closed-toe/closed heel, below-the ankle running shoe with outer soles of rubber/plastics. You state the external surface area of the upper is a combination of rubber/plastics with textile being the predominant material. The shoe has many characteristics of athletic footwear including styling and construction. You provided an F.O.B. value of over $24 per pair. The shoes will be made in China.
You suggest classification of 6402.99.9035, HTSUS, which is the provision of footwear with uppers of rubber or plastics. We disagree. The constituent material of the upper is textile and therefore will be classified elsewhere.
The applicable subheading for model D5410, “S-LAB WINGS,” will be 6404.11.9020, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for men: other. The rate of duty will be 20 percent ad valorem.
Please note the submitted samples do 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." The country of origin stated in your documentation differs from the actual sample provided to this office and needs to be accurate. Please note that the actual markings of country of origin are inconsistent with the documentation provided.
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).
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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