CLA-2-64:OT:RR:NC:N3:447
Mr. Gregory Watts
Skechers USA, Inc.
225 Manhattan Beach Blvd.
Manhattan Beach, CA 90266
RE: The tariff classification of footwear from China and Vietnam
Dear Mr. Watts:
In your letter dated November 3, 2016, you requested a tariff classification ruling. You have submitted three styles identified as numbers 64923, 65069 and 64975. Your samples will be returned.
The submitted sample style # 65069 is a man’s, closed toe/closed heel, below-the-ankle, flexible, lace-up shoe with a general athletic appearance. You state the constituent material of the upper is textile material, and it has a rigid heel counter and a foxing-like band. The traction outer sole is made of rubber/plastics. You provided an F.O.B. value of $14.95 per pair.
You suggest a classification of 6404.19.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for shoes that are not athletic. We disagree. Although the sneaker does not possess all the 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 men’s athletic shoe, style #65069 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: for men: other. The rate of duty will be 20 percent ad valorem.
The submitted style # 64923 is a man’s, closed toe/closed heel, below-the-ankle, flexible, lace-up shoe with an outer sole of rubber/plastics. The external surface area of the upper (ESAU) is approximately 97 percent textile material. The shoe has a foxing-like band with a padded tongue, collar and foot bed. The shoe does not have a general athletic appearance. You state the shoe is projected to be made in China however the sample is marked “Made in Vietnam.” The F.O.B. value is $15.02 per pair.
The applicable subheading for style # 64923 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: other: valued over $12.00/pair: for men. The rate of duty will be 9 percent ad valorem.
In order for this office to issue a binding classification ruling for style # 64975, additional information is needed. Please provide an external surface area breakdown for the upper, expressed in percentages.
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 above, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division