CLA-2-64:OT:RR:NC:N2:247
Ms. Ruth Texeira
Columbia Sportswear Co
14375 NW Science Park Drive
Portland, Oregon 97229-5418
RE: The tariff classification of footwear from China and Vietnam
Dear Ms. Texeira:
In your letter dated January 12, 2018, you requested a tariff classification ruling. The submitted samples are identified as style numbers BL4690, NM2737, and NL3005.
Style #BL4690 is a woman’s, closed toe/closed heel, below-the-ankle, lace-up shoe. The upper is textile in a widely spaced mesh design, layered with a thin textile material, and rubber/plastics. The external surface area of the upper (ESAU) is predominantly rubber/plastics. The shoe is lightweight, flexible, has a padded collar, and nylon pull tab at the back. The rubber or plastics low tread outer sole has drain holes on the lateral and medial sides of the shoe. The F.O.B. value is over $12 per pair.
The applicable subheading for style # BL4690 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.
Style # NM2737 is a man’s closed toe/closed heel, above-the-ankle, below-the-knee, lace-up boot with an outer sole of rubber or plastics. The boot measures approximately 8 inches high. In addition to the half pair sample submitted you have also provided a boot cut in half to show the midsole, Strobel board, and removable foot bed to help determine where demarcation line begins. The ESAU is a combination of textile and leather. In this case, it has been determined that the demarcation line begins above the top of the outer sole and below the brown portion of the bottom. The ESAU is predominantly leather. The boots have an F.O.B. value over $12 per pair.
The applicable subheading for style # NM2737 will be 6403.91.6075, 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: for men: other. The rate of duty will be 8.5 percent ad valorem.
Style # NL3005 is a woman’s closed toe/closed heel, below-the-ankle, lace-up boot with an outer sole of rubber/plastics. The boot measures 8 ½ inches high. The boot features two textile gore inserts, overlaid with molded rubber/plastic strips for strength and durability, and a zipper on the medial side. Cotton textile canvas material, coated with a natural wax, makes up the majority of the ESAU. The leather components and accessories or reinforcements on the boot, including the vamp, eye stays, heel cap, and edging, are made of leather. The ESAU would be greater than 50 percent leather when the surface area of these pieces are added back into the ESAU calculation. The boot is valued over $12 per pair.
The applicable subheading for style # NL3005 will be 6404.19.1560, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: Footwear having upper of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is leather; for women. The rate of duty will be 10.5 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division