CLA-2-64:OT:RR:NC:N3:447
Mr. Mark Rave
Ariat International, Inc.
3242 Whipple Road
Union City, CA 94587
RE: The tariff classification of footwear from China
Dear Mr. Rave:
In your letter dated February 3, 2016, you requested a tariff classification ruling. Your sample will be returned at your request.
The submitted sample, identified as style name “Ariat Youth Camo Fuse,” is a child’s closed toe/closed heel, below-the-ankle, lace-up shoe. The constituent material of the upper is man-made fiber textile. The shoe has a padded tongue, is lightweight, and has a flexible, molded, rubber or plastics, traction outer sole. You provided an F.O.B. value over $12.00/pair.
You suggest classification in 6404.19.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for non-athletic footwear. We disagree. The shoe resembles athletic footwear in construction and styling, and possesses most of the characteristics associated with athletic footwear. It will be classified elsewhere.
The applicable subheading for style name “Ariat Youth Camo Fuse” will be 6404.11.9080, 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: other: 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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division