CLA-2-64:OT:RR:NC:N2:247
Mr. Mark Rave
Ariat International, Inc.
1500 Alvarado St., Suite 100
San Leandro, CA 94577
RE: The tariff classification of footwear from Bangladesh
Dear Mr. Rave:
In your letters dated November 30, 2023, and January 17, 2024, you requested a tariff classification ruling. Descriptive literature and photographs accompanied your first request. A sample was submitted with your subsequent letter.
Style P31223 Men's Cup Sole Casual is a closed-toe/closed-heel, below-the-ankle, man’s shoe. The external surface area of the upper consists of textile material. The shoe has three eyelets on each side of a separately attached tongue through which a lace is threaded. You state in your letter this style will be marketed as casual footwear. You claim the footwear has limited flexibility and is not designed for athletic activity that requires fast footwork. The sample was examined and found to have the general appearance and characteristics associated with that of athletic footwear including flexibility. The rubber/plastics outer sole has several deep indentations as well as many small indents that provide traction. The cup outer sole overlaps the upper material and has a foxing-like band. The F.O.B. value is over $12 per pair.
The applicable subheading for style P31223 Men's Cup Sole Casual will be 6404.11.9020, 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: Footwear with outer soles of rubber or plastics: Tennis shoes, basketball shoes, gym shoes, training shoes and the like: Other: Valued over $12.00/pair: For men: Other. 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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