CLA-2-64:OT:RR:NC:N3:447
Ms. Stacey Nesseth
Red Wing Shoes 314 Main Street
Red Wing, MN 55066-2337
RE: The tariff classification of footwear from China
Dear Ms. Nesseth: In your letter dated March 7, 2014 you requested a tariff classification ruling for two styles of “hiking” shoes. The submitted samples identified as styles “Inhaler Mid” and “Inhaler Low” are men’s and women’s lace-up “performance hiking shoes,” respectively, with rubber or plastics molded soles. The outer soles have a shallow lug design that is akin to a trail running shoe which provides traction while navigating off-road terrain. You provided external surface area measurements identifying each upper as predominately leather. The shoes are lightweight with flexible soles and have the general appearance of athletic footwear in both styling and construction.
The applicable subheading for the men’s athletic shoe, style “Inhaler Mid” will be 6403.91.6040, 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 leather: other footwear: covering the ankle: other: other: for men, youths and boys: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like, for men: other. The rate of duty will be 8.5% ad valorem.
The applicable subheading for the women’s athletic shoe, style “Inhaler Low” will be 6403.99.9031, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: for other persons: valued over $2.50/pair: other: tennis shoes, basketball shoes, and the like, for women: other. The rate of duty will be 10% 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: [email protected] Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division