CLA-2-64:OT:RR:NC:N3:447
Mr. Gregory Watts
Skechers USA, Inc.
255 S. Sepulveda Blvd.
Manhattan Beach, CA 90266
RE: The tariff classification of footwear from China
Dear Mr. Watts:
In your letter dated April 21, 2017 you requested a tariff classification ruling. The submitted sample is being returned to you, as requested.
Style 80523L is a girl’s, closed-toe, closed-heel, below-the-ankle shoe. You provided the external surface area breakdown of the upper as 55.16 percent textile and 44.84 percent synthetic (rubber or plastics). The shoe has bungee type elastic laces that are threaded through four textile eyelets. It features a padded collar and a padded tongue with a sewn on textile overlay strip on the topside that extends up to form a pull-on tab containing the word Skechers. The shoe has a heel pull-on tab and a synthetic heel overlay with the word Skechers. Embroidered to the lateral side of the shoe is a butterfly and floral motif. It has a hook and loop strap closure at the top of the instep with a label that has the word Skechers. The outer sole is made from 90 percent rubber and 10 percent ethylene vinyl acetate (EVA). The shoe is lightweight with a flexible outer sole. The value is stated to be over $12/pair.
We agree with you that although this shoe has certain “athletic” features, we do not feel that it meets the definition of “athletic” footwear. T.D. 93-88, “Footwear Definitions,” dated October 25, 1993, states in pertinent part that “athletic” footwear does not include …sneakers with a sequined or extensively embroidered upper.
The applicable subheading for Style 80523L will be 6404.19.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12/pair: other. The rate of duty will be 9 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