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N299197 N2 Ruling Active

The tariff classification of footwear from China

Issued August 3, 2018 by U.S. Customs and Border Protection.

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N2 N299197 (August 3, 2018)

Tariff classification

HTS codes: 6402.99.9065

Headings: 6402

Product description

The sample will be returned as requested. The submitted half-pair sample identified as KONSEAL FL W, model C7180, article 069640, is a woman’s, light-weight, below-the-ankle, closed toe/closed heel, hiking shoe. The external surface area of the uppers is occupied by textile and synthetic (rubber/plastics) material, with rubber/plastic toe caps and heel overlays. The rubber/plastics appears to be the constituent material of the upper. The lace-up shoe features six textile eyelets on each side of the tongue.

CBP rationale

The applicable subheading for KONSEAL FL W, model C7180, article 069640, will be 6402.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; other: valued over $12/pair: other: for women.

Full text

N299197 August 3, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.9065 Mr. Mihai Stroe Amer Sports Inc. 110-2220 Dollarton Hwy North Vancouver, BC V7H 3B2, Canada RE: The tariff classification of footwear from China Dear Mr. Stroe: In your letter dated July 13, 2018, you requested a tariff classification ruling on behalf Arc’teryx Equipment a division of Amer Sports Inc. The sample will be returned as requested. The submitted half-pair sample identified as KONSEAL FL W, model C7180, article 069640, is a woman’s, light-weight, below-the-ankle, closed toe/closed heel, hiking shoe. The external surface area of the uppers is occupied by textile and synthetic (rubber/plastics) material, with rubber/plastic toe caps and heel overlays. The rubber/plastics appears to be the constituent material of the upper. The lace-up shoe features six textile eyelets on each side of the tongue. You state the “Ortholite” sock liner encourages moisture to move away from the surface of the skin. The rubber/plastics “Vibram” outer sole is designed to provide a secure grip where confident footing is required. As per your email response, you state the F.O.B. price is over $12 per pair. The applicable subheading for KONSEAL FL W, model C7180, article 069640, will be 6402.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; other: valued over $12/pair: other: for women. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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