CLA-2-84:OT:RR:NC:N1:104
Elsie Holler
LaCrosse Footwear Inc.
17634 NE Airport Way
Portland, OR 97230
RE: The tariff classification of an outsole roughing and sanding machine from Italy
Dear Ms. Holler:
In your letter dated April 2, 2025, you requested a tariff classification ruling.
The product in question is the Flexorobot 3D Milling and Scouring machine (“Flexorobot”). It is a robotized
workstation for roughing and sanding footwear outsoles. As imported, the Flexorobot will include a rotating
table for 3D blue light scanning of the shoe’s profile to determine the roughing and sanding parameters, a
6-axis robot to handle the footwear during processing, a milling (roughing) machine, a sanding machine, and
an exit conveyor with an air knife.
The milling machine utilizes carbide-tipped high-speed steel cutters of various profiles to rough the boot’s
outsole. The profile used is dependent upon the type of material and desired final boot profile, i.e., 90 degree
edge or chamfered. Cutting pressure is applied by 6-axis robot which is controlled by software. The sanding
machine uses a ceramic belt for finish sanding. The conveyor/air knife blows debris off the footwear and
feeds it out of the machine. The Flexorobot includes a power control panel with all the electrical wiring, and
an air control panel for all pneumatic functions.
The Flexorobot is fully enclosed with a steel baseplate, four walls, and a ceiling. Safety light curtains are
used at the entrance and exit locations of the machine to detect the presence of objects or persons and stop the
machine. An access door allows entry into the main compartment.
In your letter, you propose classification in subheading 8453.20.0000, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for Machinery for preparing, tanning or working hides, skins or
leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing
machines; parts thereof: Machinery for making or repairing footwear. We disagree.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official
interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the
scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these
headings. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). The ENs to heading 8453, HTSUS, state
that the heading includes machines for making or repairing articles made from hides, skins (including
furskins) or leather (e.g., footwear, gloves, jackets and other articles of apparel, saddlery, book-covers,
handbags, travel goods). Furthermore, the ENs specify that machines which can be used for materials other
than leather remain in the heading provided they are clearly designed to be used mainly for hides, skins, or
leather. Here, you clarified that the Flexorobot will be principally used to remove a portion of outsole
materials of rubber, polyurethane, or similar thermoset materials. Based on the available information, the
machine is not clearly designed to be used mainly for hides, skins, or leather. Consequently, classification in
heading 8453, HTSUS, is precluded.
The applicable subheading for the Flexorobot roughing and sanding machine will be 8477.80.0100, HTSUS,
which provides for “Machinery for working rubber or plastics or for the manufacture of products from these
materials, not specified or included elsewhere in this chapter; parts thereof: Other machinery.” The general
rate of duty will be 3.1%.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries (including Italy) will be subject to an additional 10 percent ad valorem rate of duty. At the time of
entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in
addition to subheading 8477.80.0100, HTSUS, listed above.
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 Arthur Purcell at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division