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 sample, identified as MatFlex 6 GS (Style 1084A007), will be examined and returned to you.
The MatFlex 6 GS (Style 1084A007) is a child’s, closed-toe, closed-heel, above-the-ankle, wrestling shoe. The upper is made from textile material and rubber or plastics. The external surface area of the upper is predominately textile material. There is a rubber or plastics label on the tongue with the Asics brand name and logo, and the term “Matflex” on the lateral side. The outer sole is made from rubber/plastics. It does not have a foxing or foxing-like band. The value of the wrestling shoe is over $12/pair.
The applicable subheading for MatFlex 6 GS (Style 1084A007) will be 6404.11.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: other: other. The rate of duty will be 20 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