CLA-2-64:OT:RR:NC:N3:447
Mr. Gregory Watts
Skechers, USA Inc.
330 S. Sepulveda Blvd.
Manhattan Beach, CA 90266
RE: The tariff classification of footwear from Vietnam and China
Dear Mr. Watts:
In your letter dated November 3, 2016 you requested a tariff classification ruling. The submitted samples are being returned to you, as requested.
Style 64957, is a men’s closed toe, closed heel, below the ankle, lace-up athletic shoe. It has an upper comprised of 96 percent textile and 4 percent synthetic material. The collar, tongue, and foot-bed are padded. Embroidered on the lateral side of the shoe is the “S” company logo. The shoe features a semi-rigid heel counter that is embossed with the company name Skechers. The outer sole is made from synthetic rubber or plastics. It has a foxing-like band which substantially encircles the perimeter of the shoe and overlaps the upper by the requisite ¼ of an inch. You provided a value over $12.00/pair. It will be imported from Vietnam.
Style 64965, is a men’s closed toe, closed heel, below the ankle, lace-up athletic shoe. The upper is stated to be made from 82.56 percent textile material, and 17.445 percent synthetic material. It has a padded foot bed, padded tongue, and a semi-rigid heel counter. Sewn onto the padded tongue is a pull-on tab embossed with the company name Skechers. Embroidered on the medial side of the shoe is the “S” logo. The outer sole is made from a synthetic rubber or plastics. It has a foxing-like band which substantially encircles the perimeter of the shoe and overlaps the upper by the requisite ¼ of an inch. You provided a value over $12.00/pair. It will be imported from Vietnam.
Style 64964, is a men’s closed toe, closed heel, below the ankle, lace-up athletic shoe. The upper is made from 84.17 percent textile material, and 14.40 percent leather. The upper has a knit fabric insert simulating a tongue, on a lower plane than the rest of the upper, and extending beyond the top line. The shoe features a pull-on tab at the back, a rectangular sewn on label with the word Skechers on the lateral side, a semi-rigid heel counter, and a padded foot-bed. The outer sole is made from a synthetic rubber or plastics. It has foxing or a foxing-like band which substantially encircles the perimeter of the shoe and overlaps the upper by the requisite ¼ of an inch. You provided a value over $12.00/pair. This shoe will be imported from Vietnam and China.
We disagree with your suggested classification of Style 64965 and Style 64964, under subheading 6404.19.9030, Harmonized Tariff Schedule of the United States (HTSUS), as other footwear. As stated by you, the overall appearance of both styles is that of an athletic shoe. They are both lightweight with a flexible traction outer sole, and have a foxing or a foxing-like band.
The applicable subheading for Style 64957, Style 64965, and Style 64964 will be 6404.11.9020, 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 $12.00/pair: for men: 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division