CLA-2-64:RR:SP:247
Ms. Ruth Texeira
Columbia Sportswear Company
14375 N.W. Science Park Drive
Portland, OR 97229
RE: The tariff classification of footwear from China or Vietnam
Dear Ms. Texeira:
In your letter dated December 27, 2006, you requested a tariff classification ruling for four footwear styles.
Style “Hardrock GM 1057” is described as a men’s high-end trail running shoe with a closed toe & heel; a foxing-like band; lace-up closure and does not cover the ankle. The upper is predominantly rubber/plastics. You state that the shoe has a bottom platform (outer sole and mid-sole components) which includes a rubber outer sole, EVA midsole and a hardened plastic plate in-between to protect against rocks and other trail hazards encountered during long distance mountain trail races.
The applicable subheading for style “Hardrock GM 1057” will be 6402.99.9030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics: other: other: valued over $12/pair, for men. The general rate of duty will be 20 percent ad valorem.
Style “Namche GM 2009” is described as an “ultra-high performance” running shoe that covers the ankle. You state that the shoe has the same bottom platform as the “Hardrock GM 1057” described above. The external surface area of the upper is composed of 52.7 percent textile material and 47.3 percent rubber/plastics. The shoe has a closed toe & heel, a foxing-like band and a lace-up closure. You are concerned that the presence of the hardened plastic plate in-between the outer sole and mid-sole component results in the sole having less flexibility than ordinary running shoes and therefore, may not be “athletic” footwear for classification purposes.
Chapter 64, HTSUS, Additional U.S. Note 2 provides that 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, whether or not principally used for such athletic games or purposes.
In HRL 955224, dated March 25, 1994, CBP ruled that a man’s over-the-ankle shoe was "like" tennis, basketball, gym or training shoes and was classified in subheading 6404.11, HTSUS despite an outer sole which is somewhat heavier than some, but not all, jogging shoes. Among the reasons given were the footwear is constructed along the same general lines as athletic footwear, the footwear is lightweight and designed for use in activities requiring fast footwork and extensive running.
Style “Namche GM 2009” is a running shoe exhibiting many features indicative of “athletic” footwear including sneaker construction and look, an athletic outer sole tread, a secure lace-up closure system, a foxing or foxing-like band, a padded tongue, footbed and collar, a heel counter and toe bumper and anti-pronation, (the outward rotation or twisting of the heel), protective features. The presence of a hardened plastic plate in-between the midsole and outer sole does not, in this instance, preclude classification as “athletic” footwear.
The applicable subheading for style “Namche GM 2009” will be 6404.11.9020, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of textile material: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair, for men: other. The general rate of duty will be 20 percent ad valorem.
Style “Zealous BL 2178” is described as a ladies below-the-ankle shoe. The outer sole is rubber/plastics and the upper is textile material. It has a lace-up closure system and an athletic outer sole tread.
The applicable subheading for style “Zealous BL 2178” will be 6404.11.9050, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of textile material: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair, for women: other. The general rate of duty will be 20 percent ad valorem.
Style “Tenancity II BL 2202” is described as a ladies below-the-ankle shoe with a “majority leather upper.” The shoe has the same athletic outer sole tread as the “Zealous BL 2178.” The upper is composed of textile material and leather. Although you state that the upper is “majority” leather, it is the opinion of this office that the leather pieces that hold the metal lace-loops are accessories or reinforcements and not included in the initial external surface area of the upper, (ESAU), measurement. In this regard, the shoe has an upper of predominantly textile material.
The applicable subheading for style “Tenancity II BL 2202” will be 6404.11.2060, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of textile material: 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) is leather, for women. The general rate of duty will be 10.5 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 http://www.usitc.gov/tata/hts/.
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, Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division