CLA-2-64:OT:RR:NC:N4:447
Ms. Rebecca Montgomery
New Balance Athletic Shoe, Inc.
10 International Way
Lawrence, MA 01843-1064
RE: The tariff classification of footwear from China
Dear Ms. Montgomery:
In your letter dated March 14, 2011 you requested a tariff classification ruling for an “athletic-looking” shoe.
The submitted half-pair sample identified by you as a women’s “walking” shoe, style WW695, is a below-the-ankle “athletic” shoe with a molded rubber/plastics outer sole. The upper, as stated by you, is composed predominately of textile material and has a functional shoelace closure which contrary to your assertion, secures the shoe to the wearer’s foot when tightened and tied. The shoe does not constitute a “slip-on” for tariff classification purposes. You state that the F.O.B. value is over $12.00/pair and suggest classification under subheading 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear other than tennis shoes, basketball shoes, gym shoes, training shoes and the like. We disagree with this suggested classification. 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 WW695 will be 6404.11.9050, 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: other: valued over $12/pair: for women: other. The rate of duty will be 20% 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 Stacey Kalkines at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division