CLA-2-64:OT:RR:NC:N2:247
Ms. Trang K. Cao
ASICS America Corp.
7755 Irvine Center Drive
Suite 400
Irvine, CA 92618
RE: The tariff classification of wrestling shoes from Vietnam
Dear Ms. Cao:
In your letters dated March 18, 2025, and April 4, 2025, you requested a tariff classification ruling. You
submitted descriptive literature, pictures, and samples of wrestling footwear. The samples will not be
returned as requested.
The sample, identified as ASICS brand MATFLEX 8, is a man’s, above the ankle, below the knee, lace-up,
wrestling shoe. The external surface area of the upper consists of 91.96 percent Polyurethane (PU) -
synthetic leather and synthetic suede, and 8.04 percent textile. The PU upper material overlaps
approximately 40 percent of the rubber/plastics outer sole. It is not considered to have a foxing or a
foxing-like band.
The applicable subheading for the ASICS brand MATFLEX 8 wrestling boot will be 6402.19.1520,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer
soles and uppers of rubber or plastics: Sports footwear: Other: Having uppers of which over 90 percent of the
external surface area (including accessories or reinforcements such as those mentioned in note 4(a) to this
chapter) is rubber or plastics (except footwear having 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: For men. The rate
of duty will be 5.1 percent ad valorem.
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 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 6402.19.1520, 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 Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division