CLA-2-64:OT:RR:NC:N2:247
Mr. Mihai Stroe
Amer Sports Inc.
110-2220 Dollarton Hwy
North Vancouver, BC, V7H 3B2, Canada
RE: The tariff classification of footwear from China, Vietnam, India and Cambodia
Dear Mr. Stroe:
In your letter dated July 13, 2018, you requested a tariff classification ruling on behalf Salomon SAS a division of Amer Sports Inc. You have submitted five half-pair samples identified as Snowcross 2 CS WP-model C4209-article number 394512, Shelter Spikes CS WP-model C1088-article number 390728, Speedspike CS-model C4210-article 394475, Ellipse 3 Aero W USA-model C7086-article number 401660, and Ellipse 3 CSWP USA-model C7542-article number 401655. The samples will be returned as requested.
Snowcross 2 CS WP-model C4209-article number 394512 is a man’s, closed toe/closed heel, above-the-ankle, trail running boot, manufactured in China. The boot measures 19 cm in height. Under the zippered closure is a “Quicklace” system that secures the shoe with a pull of the draw cord over a tongue. You state the external surface area of the upper (esau) is 58 percent rubber/plastics and 42 percent is textile. It has rubber/plastics overlays added for structural strength. The shoe features “Ortholite” sock liners that move sweat away from the skin. A breathable “Climashield” lining provides supreme protection against wet weather. The “Contragrip” rubber/plastics outer sole is designed for traction. The shoes are designed to protect the wearer from the wet weather while trail running. You have provided an F.O.B. price of over $24 per pair.
You suggest classification of this style under subheading 6402.99.9005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear that does not cover the ankle. The hiking shoe covers the ankle and is more specifically provided for elsewhere.
The applicable subheading for the Snowcross 2 CS WP-model C4209-article number 394512 will be 6402.91.5020, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: footwear 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; for men: other. The rate of duty will be 37.5 percent ad valorem.
Speedspike CS-model C4210-article 394475, is a closed toe/closed heel, below-the-ankle trail running shoe, manufactured in India. You state the esau measurements are 58 percent rubber/plastics and 42 percent textile. The “Quicklace” system secures the shoe with a pull on the draw cord over the tongue. The “Contragrip” outer sole is made of rubber or plastics with metal spikes for traction in mud or snow. The F.O.B. value is over $24 per pair.
You suggest a classification of this style under subheading 6402.19.9061, HTSUS, which provides for sports footwear. The Harmonized Tariff Schedule of the United States defines “sports footwear” in subheading note 1 of chapter 64, and states, for the purposes of subheadings 6402.12, 6402.19, 6403.12, 6403.19, and 6404.11, the expression “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. The subject footwear is not described by subheading note 1 of chapter 64, HTSUS, nor one of the named exemplars, and is precluded from classification as “sports footwear” in subheading 6402.19, HTSUS.
The applicable subheading for Speedspike CS-model C4210-article 394475, will be 6402.99.9035, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $12/pair: other: for men. The rate of duty will be 20 percent ad valorem.
Ellipse 3 Aero W USA-model C7086-article number 401660 and Ellipse 3 CSWP USA-model C7542-article number 401655 are women’s, closed toe/closed heel, below-the-ankle, lace-up hiking shoes. The esau of both uppers are 50.8 percent leather, 26.9 percent textile materials, and 22.3 percent rubber/plastics. The constituent material of the uppers is leather. Both styles have rubber/plastics toe and heel overlays and rubber or plastics traction outer soles. The F.O.B. value for both styles are over $12 per pair and will be made in Cambodia.
The applicable subheading for Ellipse 3 Aero W USA-model C7086-article number 401660 and Ellipse 3 CSWP USA-model C7542-article number 401655 will be 6403.99.9065, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: with outer soles of rubber or plastics; not covering the ankle; other: not welt footwear; for other persons: valued over $2.50/pair: other: other: for women: other. The rate of duty will be 10 percent ad valorem.
Shelter Spikes CS WP-model C1088-article number 390728 is a man’s, closed toe/closed heel, above-the-ankle boot. It is designed for winter activities and measures approximately 6 inches high. You state the esau measurements are 64.1 percent textile and 35.9 percent rubber/plastics. The boot utilizes “Climatherm” for protection against cold, and “Clima Shield” technology for protection against water. The “Contragrip” outer sole is made of rubber or plastics and incorporates metal spikes for traction in mud or snow. The boot is reinforced at the heel and toe. The boots will be made in Vietnam, and you have provided an F.O.B. price of over $24 per pair.
You suggest classification of this style under subheading 6404.11.9020, HTSUS, which provides for sports and athletic footwear. We disagree. Shelter Spikes CS WP-model C1088-article number 390728, is not described in subheading note 1 or Additional U.S. Note 2 of chapter 64 HTSUS.
The applicable subheading for Shelter Spikes CS WP-model C1088-article number 390728
will be 6404.19.2030, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: which is not “sports” or “athletic” footwear; footwear 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: for men. The rate of duty will be 37.5 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