The tariff classification of footwear from Vietnam and China

N299254 August 10, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.9065; 6404.11.9020; 6404.11.9050; Mr. Mihai Stroe Amer Sports Inc. 110-2220 Dollarton Hwy North Vancouver, BC, V7H 3B2, Canada RE: The tariff classification of footwear from Vietnam and China Dear Mr. Stroe: In your letter dated July 13, 2018, you requested a tariff classification ruling on behalf Salomon SAS a division of Amer Sports Inc. You have submitted five half-pair samples identified as Odyssey Triple Crown Magic-model G1494-article number 406891, Odyssey 2 W-model C6792-article number 406855, Odyssey Triple Crown W-model C6790-article 406861, Sense Ridge GTX Invisible Fit-model C6085-article number 404942, and Outpath-model C6932-article number 401508. The samples will be returned as requested. Odyssey Triple Crown Magic-model G1494-article number 406891, Odyssey 2 W-model C6792-article number 406855, Odyssey Triple Crown W-model C6790-article 406861 are closed toe/closed heel, below-the-ankle, lace-up hiking shoes. The “Contragrip” rubber/plastics outer soles are designed for traction and are reinforced with synthetic overlays on top of the outer soles. The external surface area of the upper of each style range from approximately 65.8 - 68.4 percent rubber/plastics with the remaining material being textile. All styles have “Ortholite” sock liners, cushioned collars and rubber/plastics toe caps. The sock liners encourage moisture transport away from the skin but does not prevent water from entering the shoes. The shoes will be made in Vietnam and you have provided an F.O.B. price of over $24 per pair. The applicable subheading for the unisex Odyssey Triple Crown Magic-model G1494-article number 406891, Woman’s Odyssey 2 W-model C6792-article number 406855, and Woman’s Odyssey Triple Crown W-model C6790-article 406861 will be 6402.99.9065, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $12/pair…other…for women. The rate of duty will be 20 percent. The Outpath-model C6932-article number 401508 is a man’s closed toe/closed heel, below-the-ankle, and lace-up shoe. The “Contragrip’s” rubber/plastics outer sole is designed for traction. The constituent material of the upper is textile with rubber/plastic at the heel. The shoe features an “Ortholite” sock liner, cushioned collar and padded tongue. The shoe will be made in China and has an F.O.B. value over $24 per pair. The applicable subheading for the Outpath-model C6932-article number 401508 will be 6404.11.9020, HTSUS, which provides for 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. Sense Ride GTX Invisible Fit-model C6085-article number 404942, is a woman’s closed toe/closed heel, below-the-ankle, lace-up running shoe. The “Contragrip’s rubber/plastics outer sole is designed for traction. You state the upper is 53 percent textile with 47 percent rubber/plastic overlays. The shoe features an “Ortholite” sock liner, cushioned collar and padded tongue. The shoe is considered protective against water as it has a “Gore-Tex” membrane. The shoe will be made in China and has an F.O.B. value over $24 per pair. The applicable subheading for Sense Ride GTX Invisible Fit, model C6085, article number 404942 will be 6404.11.9050, HTSUS, which provides for 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 women: 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 on World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division