CLA-2-64:OT:RR:NC:N3:447
Mr. Asa Emanuelsson
Velody Trade
510 SW 5th Avenue
Portland, OR 97204
RE: The tariff classification of footwear from China and Vietnam
Dear Mr. Emanuelsson:
In your letters dated November 18, 2016, and February 8, 2017, you requested a tariff classification ruling on behalf of Salewa North America. The submitted samples are identified as style names/numbers 64408 “Men’s Ultra Train,” 63447 “Men’s Firetail 3” and 63458 “Men’s Mountain Trainer Mid GTX.” Information regarding protective features of the linings and placement was provided with your second letter. Your samples will be returned.
Style number/name 64408 “Men’s Ultra Train” is a man’s, closed toe/closed heel, below-the-ankle, lace-up shoe with a thick rigid outer sole of rubber/plastics. The ESAU is comprised of 80.39 % polyurethane (synthetic leather) with a breathable textile mesh lining made of 19.61% polyester. Information regarding the comfort of the lining (claiming the wearer will be blister-free on the hang tag), and not concerning protection from water or cold, was provided with your second letter. The shoe has nylon laces with a toggle closure. You provided an F.O.B. value of $43.17 per pair.
Style number/name 63447 “Men’s Firetail 3” is a man’s close toe/closed heel, below-the-ankle, lace-up shoe with a thick rigid outer sole of rubber/plastics. The ESAU is predominantly rubber/plastics (38 % polyurethane - synthetic leather, 11 % thermoplastic polyurethane (injection PU), and 10 % rubber) and 41 % polyester mesh textile. The shoe has a breathable textile mesh lining the interior of the shoe. Information regarding the comfort of the lining (claiming the wearer will be blister-free on the hang tag), and not concerning protection from water or cold, was provided with your second letter. You provided an F.O.B. value of $39.73.
You suggest classification of style numbers/names 64408 “Men’s Ultra Train” and 63447 “Men’s Firetail 3” under subheading 6404.19.9030, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. We disagree. The constituent material of the uppers of both styles is rubber/plastics and will be classified as such.
The applicable subheading of styles number/names 64408 “Men’s Ultra Train” and 63447 “Men’s Firetail 3” will be 6402.99.9035, HTSUS, the provision for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $12/pair: other: for men.
Style number/name 63458 “Men’s Mountain Trainer Mid GTX” is a closed toe/closed heel, above-the-ankle, lace-up boot. The boot measures approximately 7 inches high. The external surface area of the upper (ESAU) consists of suede leather and a Gortex® lining. The heavy, rigid, lug outer sole is made of Vibram rubber. You provided an F.O.B. value of $73.79 per pair.
You suggest classification under subheading 6403.91.6040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for men, youths and boys: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like, for men: other. We agree with your classification to the eighth digit only. The outer sole is heavy and rigid and could not be used as tennis, basketball, gym, training shoes or the like. This style will be classified elsewhere.
The applicable subheading for the style number/name 63458 “Men’s Mountain Trainer Mid GTX, will be 6403.91.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for men, youths and boys: other: other: other: for men. The rate of duty will be 8.5 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 https://hts.usitc.gov/current.
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 above, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division