CLA-2-64:OT:RR:NC:4:447
John B. Pellegrini
McGuireWoods, LLP
1345 Avenue of the Americas, 7th floor
New York, NY 10105-0106
RE: The tariff classification of athletic shoes from China
Dear Mr. Pellegrini:
In your letter dated May 23, 2013, you requested a tariff classification ruling on behalf of Payless ShoeSource, Inc. The sample submitted with your letter was forwarded to the Customs and Border Protection (CBP) laboratory for analysis.
The merchandise is a man’s athletic shoe identified as Lot No. 1737CL. The external surface area of the upper (esau) is composed of textile and rubber or plastics. The outer sole is made from rubber or plastics. You contend the rubber or plastic “Z”- and “X”-shaped “overlays,” are not included in the esau calculations, and the upper is predominantly textile. We disagree. The ”Z”- and “X”-shaped pieces are attached to other upper components, are of a certain size, contribute to the structural integrity of the shoe, and are considered upper material. The CBP laboratory found the majority of the esau to be comprised of rubber or plastics. You state that the first cost of the shoe is expected to be greater than $6.50 but less than $12/pair.
You suggest classification under subheading 6404.11.89, Harmonized Tariff Schedule of the United States (HTSUS), the provision for footwear with outer soles of rubber or plastics, uppers of textile materials, athletic shoes, esau having less than or equal to 50% leather, valued over $6.50 but not over $12/pair. Based upon the CBP laboratory findings, specifically the inclusion of the “Z”- and “X”-shaped “overlays” in the esau calculation, they will be classified elsewhere.
The applicable subheading for the man’s athletic shoe - Lot No. 1737CL will be 6402.99.8005, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $6.50 but not over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 90 cents per pair plus 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 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division