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 Sprint 7 (Style 1091A015), is a unisex, closed toe/closed heel, below-the-ankle, lace-up, track and field shoe. The rigid outer sole is made of rubber or plastics with a plastic plate for stability. There are five provisions for the attachment of spikes or cleats and the like. The shoe is not designed to be worn for everyday activities as it is marketed for athletes running/sprinting in track and field activities. The external surface area of the upper is 90 percent rubber/plastics. The F.O.B. value is $12 per pair.
You state the imported footwear includes a wrench and 6 mm pyramid shaped spikes. The spikes are made to fit the receptacles on the surface of the outer sole and together would be considered a composite good. The shoes, spikes, and wrench form a set classified according to essential character which is imparted by the shoes.
The applicable subheading for Hyper Sprint 7 (Style 1091A015) will be 6402.19.1541, Harmonized Tariff Schedule of the United States (HTSUS), Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastic: sports footwear: other: Having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band and not protective: other: for women. The rate of duty will be 5.1 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