CLA-2-64:OT:RR:NC:N2:247
Ms. Maria Ince
ASICS American 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 sample, identified as Dan Gable EVO 2 (Style 1081A018), will be returned to you.
Dan Gable EVO 2 (Style 1081A01) is a man’s, closed-toe, closed-heel, above-the-ankle, wrestling shoe. The upper is comprised of a knit textile, sock-like layer that is covered with a polyurethane (PU) rubber/plastics layer. The front and lateral sides of the foot have numerous, small openings in the PU exposing the textile underneath. Each opening is smaller than a collar button. Therefore, the constituent material of the upper is considered rubber/plastics.
The top portion of the tongue features a hook and loop closure used to conceal the laces. It features the phrase Dangable EVO 2 on the heel and the Asics logo and brand name on the tongue. The outer sole, made from rubber or plastics, is partially covered with textile material. The external surface area of the outer sole is predominately rubber or plastics. It does not contain a foxing or foxing-like band and it not considered to be protective. The value of the wrestling shoe is over $12/pair.
The applicable subheading for Dan Gable EVO 2 (Style 1081A01) will be 6402.19.9031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: sports footwear: other: other: valued over $12/pair: for men. The general rate of duty is 9 percent ad valorem.
With regard to the applicable rate of duty, the subject footwear is also provided for in subheading 9902.13.92, HTSUS, which provides for sports footwear, with outer soles and upper of rubber or plastics, valued over $12/pair, for men (provided for in subheading 6402.19.90). Subheading 9902.13.92, 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 HTSUS subheading 9902.13.92. The rate of duty will be 8.7 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 the 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