CLA-2-64:OT:RR:NC:N2:247
Mr. Gregory Watts
Skechers USA Inc.
225 S. Sepulveda Blvd.
Manhattan Beach, CA 90266
RE: The tariff classification of footwear from China
Dear Mr. Watts:
In your electronic letter dated July 25, 2018, you requested a tariff classification ruling.
The photograph of sample, identified as style # 49626, is a woman’s, closed toe/closed heel, below-the-ankle, lightweight, athletic shoe. The external surface area of the upper is 100 percent non-woven textile with a rubber/plastics outer sole. The shoe has a tongue which is on a lower plane than the upper. It is held to the inside of the upper with textile gore. It has functional textile laces threaded through five textile eyelets on each side of the tongue. The shoe has a foxing-like band and an overall athletic appearance. The approximate F.O.B. value is $13.10 per pair.
You believe the textile gore allows the shoe to be slipped on and off and worn without manipulating the laces. You suggest classification at 6404.19.9060, 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: other: other: valued over $12/pair: for women. We disagree. It is the opinion of this office that the laces are functional and necessary to secure the foot in the shoe while in use. This style will be classified as athletic footwear.
The applicable subheading for style # 49626 will be 6404.11.9050, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer sloes of rubber or plastics: 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 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