CLA-2-64:OT:RR:NC:N3:447
Ms. Christina Stemley
Eddie Bauer
10401 NE 8th Street, Suite 500
Bellevue, WA 98004
RE: The tariff classification of footwear from China and Vietnam
Dear Ms. Stemley:
In your letters dated December 11, 2014 and April 7, 2015, you requested a tariff classification ruling.
The submitted sample, identified as Style # 020-6129, is a woman’s lace-up, closed toe, closed heel, below the ankle, athletic shoe. The shoe has a predominately textile upper with synthetic (polyurethane) at the sides, over the toes, around the heel and eyelet stays. You included a component material breakdown of the external surface area of the upper stating synthetic material 49.8 percent and textile mesh 50.2 percent. The outer sole is made from rubber or plastics. The shoe features a foxing-like band, traction sole, and a textile tab at the heel (an accessory/reinforcement). The shoe is valued at over $12.00/pair.
We disagree with your suggested classification of the shoe under subheading 6404.19.9060, HTSUS, as other than athletic footwear. The shoe does possess the characteristics of athletic footwear (i.e. a secure means of closure, a general athletic appearance, a cushioned flexible traction outer sole, etc.).
The applicable subheading for Style # 020-6129 will be 6404.11.9050., 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: 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 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