CLA-2-64:OT:RR:NC:N2:247
Mr. Eddie Liu
ASICS America Corporation
80 Technology Drive
Irvine, CA 92618
RE: The tariff classification of footwear from Vietnam
Dear Mr. Liu:
In your letter dated November 13, 2019, you requested a tariff classification ruling. The submitted sample, identified as ASICS GEL-COURSE GLIDE (Style # 1111A085), was examined and will be returned.
The ASICS GEL-COURSE GLIDE (Style # 1111A085) is a man’s, closed toe/closed heel, below the ankle, golf shoe. The upper is composed of synthetic fiber and synthetic leather (rubber or plastics material) and has a functional lace closure. In your letter, you state this style has seven molded spikes. However, after a review of the sample, we did not find this to be accurate. The rubber/plastics outer sole has numerous evenly spaced molded protrusions measuring less than ¼ of inch each. In this regard, this style of footwear does not meet the requirements of “sports footwear” of Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), Subheading Note 1, and is not like the named exemplars. The shoe has no foxing or foxing like band. The F.O.B. price is over $12 per pair.
The applicable subheading for the ASICS GEL-COURSE GLIDE (Style # 1111A085) will be 6402.99.9005, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like. 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 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