CLA-2-64:OT:RR:NC:N2:247
Mr. Konnie Gurung
Quality Bicycle Products, Inc.
6400 West 105th Street
Bloomington, MN 55438
RE: The tariff classification of footwear from China
Dear Mr. Gurung:
In your letter dated January 10, 2019, you requested a tariff classification ruling for three samples of below-the-ankle cycling shoes. The Bont Vaypor+, Bont Vaypor XC and Bont Riot Buckle are designed using specially engineered materials for performance with strength and weight requirements. Each style has the provisions for the attachment of bicycle clips in recessed areas of the rubber or plastics outer sole. You stated in additional correspondence with this office that the cycling shoes are not marketed and sold specifically to men or women. Rather, they are unisex footwear. Unisex footwear is classified as footwear for other persons/women. You have provided an F.O.B. value of over $12 per pair.
The Bon Vaypor XC has an upper that is made of Durolite, a synthetic leather, with vent holes on the vamp of the shoe. The rubber/plastic outer sole features removable grip plates. The shoe has a hook and loop, and BOA dial, reel and lace closure systems. The shoe does not have a foxing or a foxing-like band and is not “protective.”
The Bont Riot Buckle has an upper and outer sole made of rubber or plastics. It features a micro adjustable buckle and a hook and loop closure. There are vent holes on the vamp of the shoe. The shoe does not have a foxing or a foxing-like band and is not “protective.”
The Bont Vapor+ has an upper of Kangaroo leather. Air vent holes are on the vamp, lateral and medial sides. The closure system incorporates reel and lace Boa Technology. The outer sole is made of reinforced plastic. The shoe is lined with cow’s leather.
In your letter you suggest a classification of 6402.19.9031 Harmonized Tariff Schedule of the United States (HTSUS), for the Bon Vaypor XC and Bont Riot Buckle styles. This subheading covers footwear not described in previous subheadings such as footwear with foxing-like bands. These styles do not have foxing-like bands and will be classified as such. You also suggest classifying the Bont Vapor+ in 6403.19.4090 HTSUS which covers men’s footwear. Since the Bont Vapor+ is a unisex shoe, it will be classified as such.
The applicable subheading for the Bon Vaypor XC and Bont Riot Buckle will be 6402.19.1541, 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.
The applicable subheading for the Bont Vapor+ will be 6403.19.7061, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: sports footwear: other: for other persons: other: for women: other. The rate of duty will be free.
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