CLA-2-64:OT:RR:NC:N2:247
Mr. PJ J. Trainham
Bay Brokerage Inc.
42832 NY12
Alexandria Bay, NY 13607
RE: The tariff classification of footwear from China
Dear Mr. Trainham:
In your letter dated August 10, 2021, you requested a tariff classification ruling on behalf of your client Jovi Sports of Atlantique Pacific. The subject of your request concerns four different styles of ice cleats. You have submitted descriptive literature and a website with style names and photographs. No samples were provided. Additional information was provided via email.
All the styles of ice cleats are worn over other footwear, do not cover the ankle, and are designed to avoid sliding on slippery surfaces like snow and ice. There are no foxing or foxing-like bands. All items have rubber webbing that extends the full length of a shoe.
Style ICETRAX V5 HEX ICE CLEATS (IT-V5-XHEX) is a unisex slip-on ice cleat with uppers and outer soles made of predominantly rubber or plastics. It is designed to be worn over shoes or boots. The wearer places the toe cap of the traction aid over the front of the shoe then pulls the heel of the gripper over the back of the footwear. The outer sole has 9 tungsten carbide spikes. You have provided an F.O.B. value of 5.50 per pair.
Style ICETRAX V5 TUNGSTEN ICE CLEATS (IT-V5-RT) are unisex, slip-on ice cleats with uppers and outer soles made of predominantly rubber or plastics. The durable traction outer soles have 9 tungsten carbide ice cleat crampons. The cleats feature a reflective heel. The F.O.B. price is $5.85 per pair.
Style ICETRAX V5 TRANSITIONAL ICE CLEATS (IT-V5-TRANS) slip on unisex footwear have predominantly rubber materials that make up the upper and outer soles. The outer soles have 9 strategically place carbon steel ice cleat crampons with a snow traction system. They are designed to be worn over all types of footwear. The F.O.B. value is $5.50 per pair.
The applicable subheading for the unisex non-slip ICETRAX V5 HEX ICE CLEATS (IT-V5-XHEX), ICETRAX V5 TUNGSTEN ICE CLEATS (IT-V5-RT and ICETRAX V5 TRANSITIONAL ICE CLEATS (IT-V5-TRANS) and will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for women. The rate of duty will be 6 percent ad valorem
Style ICETRAX Mini Grip (IT-MINI-CS) are unisex slip-on ice cleats with uppers consisting of predominantly textile straps with hook and loop closures. Each outer sole has 6 carbon steel spikes on a rubber strip that covers the bottom of the forefoot. The ICETRAX Mini Grip is designed to be worn over shoes and boots and has a built-in reflective heel for nighttime visibility. The F.O.B. value is $3.00 per pair.
The applicable subheading for the ICETRAX Mini Grip (IT-MINI-CS) will be 6404.19.7960, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $3 but not over $6.50/pair: other: other: for women. The rate of duty will be 90 cents/pair + 37.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6404.19.7960, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6404.19.7960, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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