CLA-2-64:OT:RR:NC:N2:247
Mr. Daniel Vaugeois
Carrefour Quebec International
338 Rue William
Drummondville, Quebec
Canada J2C 3C3
RE: The tariff classification of footwear from China
Dear Mr. Vaugeois:
In your electronic letter dated November 29, 2017, you requested a tariff classification ruling on behalf of your client Dek Gecko. Your electronic photograph shows 4 styles of footwear identified as Tockay, Tarente, Dune H and Dune F.
Men’s style Dune H and women’s style Dune F are closed toe/closed heel, below-the-ankle, lace-up hockey shoes. The external surface area of the uppers (ESAU) are 80 percent rubber/plastics. The outer soles are 100 percent rubber/plastics. You provided an F.O.B. value of over $12 per pair. There are no provisions for spikes, sprigs, cleats, stops etc.
For men’s style Dune H and women’s style Dune F, you suggest classification of 6402.19.9031 and 6402.19.9061, Harmonized Tariff Schedule of the United States (HTSUS), which is the provision for sports footwear. We disagree. "Sports footwear" applies only to: Footwear which is designed for a sporting activity and has, or has provision for the attachment of spikes, sprigs, cleats, stops, clips, bars or the like; skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes. Since Dune H and Dune F do not have the provisions for spikes, sprigs, cleats, stops, etc. they will be classified elsewhere.
The applicable subheading for styles Dune H and Dune F will be 6402.99.9005, 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.
Unisex styles Tockay and Tarente are closed toe/closed heel, below-the-ankle, lace-up hockey shoes with outer soles of rubber or plastics. The ESAU of both styles are 75 percent textile material. The F.O.B. values are over $12 per pair. There are no provisions for spikes, sprigs, cleats, stops etc.
The applicable subheading for unisex style names Tockay and Tarente, will be 6404.11.9050, 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 women: other. 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 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division