CLA-2-64:OT:RR:NC:N2:247
Mr. Mack Maier
HMH Distribution LLC
1720 Main Street
Lander, WY 82520
RE: The tariff classification of rock-climbing footwear from China
Dear Mr. Maier:
In your letter dated October 11, 2022, you requested a tariff classification ruling on behalf of your client Sarah Flint Inc. You have submitted descriptive literature and a laboratory report that includes photographs. No sample was submitted with this request. Value information was supplied via email.
Footwear style Komet is a unisex rock-climbing shoe. The pictures show a closed toe/closed heel, grey/yellow/black colored shoe. It does not cover the ankle and has two straps with hook and loop closures to secure the shoe to the foot. The laboratory analysis states the external surface area of the upper (esau) is composed of rubber/plastics (toe/lower quarter, heel, “U”-shaped eyelet stay) and textile (faux-suede front vamp/main side quarter/collar, faux-suede at the heel and rear vamp). The esau excluding accessories/reinforcements is 50.5 percent textile and 49.5 percent rubber/plastics. Therefore, the constituent material of the upper is predominantly textile. The uniquely designed outer sole is made of rubber or plastics. The F.O.B. value is $18 per pair.
The applicable subheading for unisex rock-climbing shoe style Komet will be 6404.19.9060, Harmonized Tariff Schedule of the United States (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 subheading 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 subheading 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