CLA-2-64:OT:RR:NC:N2:247
Mr. Stuart Coulter
III D Sporting Goods
17 Montview Drive
Hanover, NH 03755
RE: The tariff classification of footwear from China
Dear Mr. Coulter:
In your letters dated October 26, 2018, and December 3, 2018, you requested a tariff classification ruling on behalf of your client Bass Pro Shops.
The men’s style # P6064M Oasis III and the women’s style P6064W Oasis III are closed toe/closed heel, below-the-ankle, open-sided sandals. The external surface area of the upper (esau) for both styles consists of approximately 33.83 action leather (leather for tariff purposes), approximately 29.75 percent non-vegetable textile material (webbing and mesh) - and excluding the edging (fabric), and approximately 30.45 percent rubber/plastics.
The rubber/plastics traction outer sole has textile material covering the majority of the surface in contact with the ground. The shoes feature rubber/plastics molded toe counters and a bungee cord lacing system with a locking mechanism. In your email you state that the women’s style P6064W Oasis III has an F.O.B. value of $10.80 while the men’s style # P6064M has an $11.30 value per pair.
You suggested a classification of 6404.19.3730, 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: other: footwear with open toes or open heels; footwear not less than 10 percent, by weight, of rubber or plastics; footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter. We disagree. The majority of the external surface area for the men’s and women’s shoes are leather. Also both have closed toes and closed heels. They will be classified accordingly.
The applicable subheading for the men’s style # P6064M Oasis III will be 6403.99.6075, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for men, youths and boys: other: other: for men: other. The general rate of duty will be 8.5 percent ad valorem.
The applicable subheading for the women’s style P6064W Oasis III 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.
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