CLA-2-64:OT:RR:NC:N2:247
Mr. Mack Maier
HMH Distribution LLC
33 Pratt Parkway, #200
Longmont, CO 80501
RE: The tariff classification of rock-climbing footwear from China
Dear Mr. Maier,
In your letter dated November 2, 2021, you requested a tariff classification ruling. You have submitted descriptive literature and laboratory reports including photographs for five styles of unisex footwear. All of the styles are intended for rock climbing activities.
The photographs of footwear styles “Acro,” “Narsha,” and “Gomi,” show closed-toe/closed-heel, below the ankle shoes. The constituent material of the uppers for these styles are rubber or plastic (over 90 percent.) The flat, smooth outer soles consist of rubber or plastics. All are secured to the foot with straps having hook and loop closures. The shoes do not have foxing or foxing-like bands and are not considered “sports footwear” of Chapter 64. The F.O.B. values provided are over $12 per pair.
The applicable subheading for the “Acro,” “Narsha,” and “Gomi” styles 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.
The photographs of footwear style “Mantra” show a closed-toe/closed-heel, below the ankle, lace up shoe. Laboratory analysis of the upper excluding accessories and reinforcement is 57.4 percent leather material and 42.6 percent rubber/plastics materials. The outer sole consists of rubber or plastics material. The footwear is not considered “sports footwear” or athletic footwear. The F.O.B. value is $41.65 per pair.
The applicable subheading for the unisex style name “Mantra” will be 6403.99.9065, HTSUS, which provides for other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50/pair: other: other: for women: other. The rate of duty will be 10 percent ad valorem.
The photographs of footwear style “Enoki” show a closed-toe/closed-heel, below the ankle shoe. Laboratory analysis of the esau found 54.3 percent textile and 45.7 percent rubber/plastics materials. The outer sole consists of rubber or plastics material. The shoes have two straps with hook and loop closures across the forefoot. The F.O.B. value is $17.80 per pair.
The applicable subheading for the “Enoki” will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for women. The rate of duty will be 9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6403.99.9065, HTSUS, and 6404.19.9060, 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 subheadings 6403.99.9065, HTSUS, and 6404.19.9060, 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