CLA-2-64:OT:RR:NC:N2:247
Mr. Mack Maier
HMH Distribution LLC
155 Pinnacle Street
Longmont, CO 80504
RE: The tariff classification of footwear from China
Dear Mr. Maier:
In your letter dated July 22, 2024, you requested a tariff classification ruling. You have submitted descriptive literature, and a laboratory report including a photograph. No samples were submitted with your request.
The Butora Sierra is unisex footwear designed for rock climbing activities. The footwear has a closed toe, a closed heel, and does not cover the ankle. According to the submitted laboratory report, the external surface of the upper is composed of over 98.9 percent rubber or plastics. The remaining balance consists of textile materials. The shoe is secured to the foot by laces. It has rubber/plastic rand components positioned around the toes, lower quarter, and at the heel that are lasted under and securely affixed to the rubber or plastic outer sole. The shoe does not have a foxing band and is not considered sports footwear as defined in Subheading Note 1 to Chapter 64.
The applicable subheading for the unisex Butora Sierra rock climbing shoes will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other 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 such as those mentioned in note 4(a) to this chapter) 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: Other. The rate of duty will be 6 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/.
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