CLA-2-64:OT:RR:NC:N4:447
Ms. Maureen Shoule
J.W. Hampton Jr. & Company, Inc.
161-15 Rockaway Blvd.
Jamaica, NY 11434
RE: The tariff classification of footwear from China
Dear Ms. Shoule:
In your letter dated November 15, 2010 you requested a tariff classification ruling on behalf of your client, Samsung C&T America, Inc.
The submitted half-pair sample identified as style #TR156106 “Ace Hi,” is an ankle high lace-up “athletic” shoe with an outer sole composed of rubber/plastics. The upper is composed of both textile material (39.87%) and leather (60.09%), based upon the external surface area measurements provided by you, by percentage, for all component materials. In determining the material that constitutes the external surface area of the upper, we refer to Note 4(a) to Chapter 64 of the Harmonized Tariff Schedule of the United States, (HTSUS), which states in pertinent part; “the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments.” The diagram provided by you which shows the components of the shoe, includes accessories or reinforcements such as an ankle strap (8.88%), eyelet stay (7.52%), ankle logo/patch (7.1%), and heel tab (3.61%). The sum total of these accessories or reinforcements is 27.11%. When subtracted from the total percentage of leather, the percentage of leather which constitutes the external surface area is 32.98%. Therefore, the constituent material having the greatest external surface area of the upper is predominately textile. Consequently, the shoe will be classified under heading 6404, HTSUS, which has an “add back” provision for accessories or reinforcements.
You also provided an Interim Footwear Invoice which indicates that the shoe covers the ankle, is exclusively for men, youths or boys and is not tennis shoes, basketball shoes, gym shoes, training shoes and the like. However, the shoe features certain characteristics of athletic footwear such as a foxing or foxing-like band, a flexible outer sole, a secure means of closure and a general athletic appearance.
Chapter 64, HTSUS, Additional U.S. Note 2, states: For the purposes of this chapter, the term "tennis shoes, basketball shoes, gym shoes, training shoes and the like" covers athletic footwear other than sports footwear (as defined in subheading note 1 above), whether or not principally used for such athletic games or purposes. In general, this office interprets this note to mean that "athletic" covers not only tennis, basketball, training and gym shoes, but also shoes that are like those named exemplars. We further interpret "like" to mean that which has the same, or nearly the same appearance, qualities or characteristics as the named exemplars. In addition, it is further Customs position that in order for footwear to be classified as athletic footwear in 6404.11 HTSUS, it must be constructed for an activity that requires fast footwork or extensive running. In this regard, we conclude that the shoe looks functions and has the characteristics of athletic footwear.
The applicable subheading for style #TR156106 “Ace Hi” athletic shoe will be 6404.11.2030, HTSUS, 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: having uppers of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is leather: for men. The rate of duty will be 10.5% 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 http://www.usitc.gov/tata/hts/.
The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
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 (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division