CLA-2-64:OT:RR:NC:N4:447
Ms. Ruth Texeira
Columbia Sportswear Company
14375 SW Science Park Drive
Portland, OR 97229
RE: The tariff classification of footwear from China/Vietnam
Dear Ms. Texeira:
In your letter dated December 5, 2013 you requested a tariff classification ruling.
The submitted half-pair sample identified as style BM2619, is a men’s lace-up sneaker with a rubber or plastics outer sole. The predominately textile material upper does not cover the ankle and has 3 drainage holes on either side. You contend that the sneaker does not possess certain characteristics associated with “athletic” footwear (i.e. collar padding and a traction outer sole) and suggest classification under subheading 6404.19.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for non-athletic footwear. We disagree with this suggested classification. Although the sneaker does not possess all characteristics associated with athletic footwear, it does resemble athletic footwear in construction and styling and will be classified as such. You provided an F.O.B. value over $12.00/pair.
The applicable subheading for the men’s lace-up athletic shoe, style BM2619 will be 6404.11.9020, HTSUS, which provides for footwear in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber or plastics; which is “athletic” footwear; and which is valued over $12.00 per pair. 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,
Gwenn Klein-Kirschner
Acting Director
National Commodity Specialist Division