CLA-2-64:OT:RR:NC:N2:247
Ms. Maria Ince
ASICS America Corporation
80 Technology Drive
Irvine, CA 92618
RE: The tariff classification of footwear from Vietnam
Dear Ms. Ince:
In your letter dated November 2, 2018, you requested a tariff classification ruling.
The submitted style, identified as Hyper MD 7 (Style 1091A018), is a unisex, closed toe/closed heel, below-the-ankle, lace-up, track and field shoe. The outer sole is made of rubber/plastics with a rigid forefoot plate for stability. There are five provisions for the attachment of spikes or cleats and the like. Rubber or plastics (PU) is the predominant material of the upper (less than 90 percent of the external surface area) with the balance made of textile mesh material. The footwear is marketed for athletes running sprints in track and field activities and not designed for everyday use. The F.O.B. value is over $12 per pair.
The applicable subheading for Hyper MD 7 (Style 1091A018) will be 6402.19.9061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of predominantly rubber or plastics: sports footwear: other: other: valued over $12/pair, other. The rate of duty will be 9 percent ad valorem.
With regard to the applicable rate of duty, the subject footwear is also provided for in subheading 9902.13.93, HTSUS, which provides for sports footwear with outer soles and uppers of rubber or plastics, valued over $12/pair, other than for men (provided for in subheading 6402.19.90). Subheading 9902.13.93, HTSUS, by virtue of legislative action, provides for a temporary reduction in the rate of duty for the subject footwear if it meets the prerequisites of this tariff provision. Accordingly, the footwear is entitled to beneficial treatment under subheading 9902.13.93, HTSUS. 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division