CLA-2-64:OT:RR:NC:N4:447
Mr. Ken Skillman
Mizuno USA
4925 Avalon Ridge Parkway
One Jack Curran Way
Norcross, GA 30071
RE: The tariff classification of footwear from China
Dear Mr. Skillman: In your letter dated July 3, 2012 you requested a tariff classification ruling for three styles of men’s lace-up baseball shoes that do not cover the ankle.
The submitted half-pair samples identified as styles 320421 “Vapor Elite 6 MX” and 320431 “Classic 7 MX,” are men’s baseball shoes with rubber or plastics outer soles. Attached to each of these outer soles are widely spaced metal cleats which are more than the requisite ¼ of an inch in length. These styles were sent to our Customs and Border Protection Laboratory to determine the external surface area of the uppers (including any accessories or reinforcements), by percentage. The results determined the uppers to be 92.8 % and 91.1% rubber or plastics, respectively. These shoes do not have a foxing or a foxing-like band and are not “protective.”
The submitted half-pair sample identified as style 320432 “Classic 7MX (mid)” is the same in construction as styles 320421 “Vapor Elite 6 MX” and 320431 “Classic 7 MX,” except that the external surface area of the upper is not over 90 percent rubber or plastics (87.1% including any accessories or reinforcements). This shoe does not have a foxing or a foxing-like band and is not “protective.” You provide an F.O.B. value in excess of $12/pair. Chapter 64, Subheading Note 1, Harmonized Tariff Schedule of the United States (HTSUS) provides for sports footwear thusly; For the purposes of subheadings 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression “sports footwear” applies only to: (a) Footwear which is designed for a sporting activity and has, or has the provision for the attachment of spikes, sprigs, cleats, stops, clips, bars or the like; (b) Skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes (emphasis added). In this regard, the subject footwear is “sports footwear” for classification purposes.
The applicable subheading for the men’s baseball shoes, styles 320421 “Vapor Elite 6 MX” and 320431 “Classic 7 MX” will be 6402.19.1520, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: sports footwear: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; other: for men. The general rate of duty will be 5.1 percent ad valorem. The applicable subheading for the men’s baseball shoe, style 320432 “Classic 7MX (mid)” will be 6402.19.9031, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: sports footwear: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; valued over $12/pair: for men. The general rate of duty will be 9 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 http://www.usitc.gov/tata/hts/.
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 646-733-3042. Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division