The tariff classification of footwear from Taiwan

N285854 June 1, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.9005 Ms. Darlene Elmblad Acushnet Company P.O. Box 965 Fairhaven, MA 02719-0965 RE: The tariff classification of footwear from Taiwan Dear Ms. Elmblad, In your letter dated May 1, 2017, you requested a tariff classification ruling. Your sample will be returned. A sample of an outer sole unit for men’s athletic footwear, identified as style # FJ-1612, was submitted with your request. A laboratory report of analysis for a man’s, closed toe/closed heel, below-the-ankle, athletic shoe, identified as style # FJ18-106A, was also submitted. As discussed in a telephone conversation with this office, you stated the submitted outer sole was used in the manufacture of the analyzed style. The lab found the external surface area of the upper (ESAU) is made up of approximately 72 percent rubber/plastics, 19 percent leather, and 9 percent textile. The constituent material of the upper is considered rubber plastic (less than 90 percent). Measurements of the encirclement of the footwear by the molded outer sole, and with an overlap of the upper material greater than ¼ of inch, is less than 60 percent and occurred towards the heel of the shoe. This office maintains there isn’t sufficient overlap in the front and on the sides of the upper by the outer sole to constitute a foxing-like band. As per your email the F.O.B. value of style # FJ18-106A will be over $12 per pair. The applicable subheading for style ## FJ18-106A will be 6402.99.9005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: footwear which is not 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; footwear that does not have open toes or open heels and is not of the slip-on type; valued over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like. 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 above, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division