CLA-2-64:OT:RR:NC:N3:447
Ms. Sharon Pearce
Jack Lewin Associates
P.O. Box 66381
Chicago, IL 60666
RE: The tariff classification of footwear from China
Dear Ms. Pearce:
In your letters dated September 11, 2014, and June 6, 2015, written on behalf of Isa Traesko, you requested a tariff classification ruling.
The submitted samples identified as style numbers one, two, three and four are closed toe/closed heel, below-the-ankle, lace-up athletic shoes with outer soles of rubber or plastics. In your submission, you state that textile predominates as the constituent material having the greatest external surface of the outer sole but does not possess the durability and strength of a textile outer sole. The uppers consists of 100 percent canvas textile. The shoes have a foxing or foxing-like band and are lightweight and flexible. You provided F.O.B. values ranging from $3.50 to $4.50 per pair.
For women’s style numbers one, two and four you suggest classification of 6404.19.7260, Harmonized Tariff Schedule of the United States (HTSUS), which is the provision for non-athletic footwear. We disagree. 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.
The applicable subheading for the women’s style numbers one, two and four will be 6404.11.7160, 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 $3 but not over $6.50/pair: other: with uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of addition. U.S. not 5 to this chapter: for women: The rate of duty will be 7.5 percent ad valorem.
The applicable subheading for the children’s style number three will be 6404.11.7190, 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 $3 but not over $6.50/pair: other: with uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of addition. U.S. not 5 to this chapter: other: The rate of duty will be 7.5 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