CLA-2-64:OT:RR:NC:N2:247
Ms. Allison Snyder
Dick’s Sporting Goods
345 Court Street
Coraopolis, PA 15108
RE: The tariff classification of footwear from China
Dear Ms. Snyder:
In your letter dated May 23, 2023, you requested a tariff classification ruling. You have submitted descriptive literature, photographs, and samples of three footwear styles. The samples were examined and will be returned.
Style name/number Mirage 300 III SPD/2189929ZF is a man’s, closed toe/closed heel, below the ankle, lace up sneaker. The external surface area of the upper (esau) consists of textile material with rubber or plastic overlays covering most of the external surface area. As per Chapter 64, Note 3 (a), of the Harmonized Tariff Schedule of the United States (HTSUS), rubber or plastics is considered the constituent material of the upper. The traction outer sole is made of rubber or plastics. The shoe was crosscut and found to have a foxing like band. You have provided a value of $23.50 per pair.
The applicable subheading for man’s style name/number Mirage 300 III SPD/2189929ZF will be 6402.99.9005, HTSUS, which provides for Other footwear with outer soles and upper 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.
Style name/number Raptor Hyperpulse 100/2156239ZB is a man’s, closed toe/closed heel, below the ankle, lace up sneaker. The esau is made up of mesh polyester textile material with rubber or plastic overlays. The textile comprises most of the external surface area. The footwear has an outer sole with a herringbone design consisting of Vibram© rubber or plastics, a U-shaped eye stay, a cushioned heel, and separate tongue. The shoe was crosscut, examined, and found to have a foxing-like band molded over the upper. You have provided a value of $42.75 per pair.
Style name/number Mirage 600 II ALR/2189939ZL is a man’s, closed toe/closed heel, below the ankle sneaker. The esau is predominantly polyester textile material with a rubber or plastic eye stay, heel counter and toe cap. The rubber or plastics outer sole provides traction. You have provided a value of $14.50 per pair. It features a lace closure, cushioned collar, and separate tongue. The shoe was crosscut, examined, and found to have a foxing-like band molded over the upper.
The applicable subheading for the man’s style name/number Raptor Hyperpulse 100/2156239ZB and Mirage 600 II ALR/2189939ZL will be 6404.11.9020, HTSUS, which provides for Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes, and the like: other: valued over $12/pair: for men: other. The rate of duty will be 20 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6402.99.9005 and 6404.11.9020, 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 subheadings 6402.99.9005 and 6404.11.9020, HTSUS, in addition to, 9903.88.15, 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division