CLA-2-64:OT:RR:NC:N3:447
Mr. William J. Maloney
Rode & Qualey
55 West 39th Street
New York, NY 10018
RE: The tariff classification of footwear from China
Dear Mr. Maloney:
In your letter dated September 12, 2014 you requested a tariff classification ruling on behalf of Deckers Outdoor Corporaation.
The submitted samples are three Sanuk® shoes. The Bullpin Vulc, Style SMF10969, is a men’s lace-up “sneaker” that does not cover the ankle. The shoe has a textile upper and rubber or plastics outer sole. It features a foxing-like band that completely encircles the perimeter of the shoe and overlaps the upper by at least ¼ of an inch and has two eyelet vents. You provided a value of over $6.50 but not over $12/pair.
We disagree with your contention that the Bullpin Vulc, Style SMF10969, shoe does not possess some of the characteristics associated with athletic footwear and suggested classification under subheading 6404.19.8930, HTSUS, which provides for in pertinent part; footwear that is not athletic. However, the shoe does not have to possess all of the characteristics required of athletic footwear. The shoe is lightweight with a flexible sole, has a foxing or a foxing-like band, and is generally athletic in appearance. Therefore, we consider it to be athletic.
The Highrise, Style SMF10665, is a Chukka styled men’s casual shoe, which covers the ankle. The upper is made from textile fabric and features a four eyelet lace-up closure. The shoe has a rubber or plastics outer sole with a foxing-like band that completely encircles the perimeter of the shoe and overlaps the upper by at least ¼ of an inch. You provided a value of over $12.00/pair.
Sanuk® Mochi, Style SWF10598, is women’s lace-up casual shoe that does not cover the ankle. It has a textile upper and rubber or plastics outer sole. The shoe features an espadrille like wrap around the perimeter. It does not have a foxing or foxing-like band and is not protective. You have provided a value of over 12/pair.
The applicable subheading for the men’s Bullpin Vulc, Style SMF10969, will be 6404.11.8930, 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 textile materials: footwear with outer soles of rubber or plastics: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $6.50 but not over $12/pair: other: for men. The rate of duty will be 90 cents/pair + 20 percent ad valorem.
The applicable subheading for the men’s Highrise, Style SMF10665, will be 6404.19.9030, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: valued over $12.00/pair: for men. The rate of duty will be 9 percent ad valorem.
The applicable subheading for the women’s Sanuk® Mochi, Style SWF10598, will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer sloes of rubber or plastics: other: other: valued over $12/pair: for women. The rate of duty will be 9 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 [email protected]
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division