The tariff classification of athletic textile shoes from Italy.
Issued May 26, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.11.90
Headings: 6404
Product description
The tariff classification of athletic textile shoes from Italy.
CBP rationale
The applicable subheading for both styles of athletic shoes will be 6404.11.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately textile materials, in which the external surface of the outer sole is predominately rubber and/or plastics, which is "athletic footwear," having a foxing-like band applied or molded at the sole and overlapping the upper, and which is valued over $12.
Full text
NY C86875 May 26, 1998 CLA-2-64:RR:NC:TP:347 C86875 CATEGORY: Classification TARIFF NO.: 6404.11.90 Mr. Dan Beauregard A.N. Deringer, Inc. P.O. Box 284 Rte. I-89 Highgate Springs, VT 05460 RE: The tariff classification of athletic textile shoes from Italy. Dear Mr. Beauregard: In your letter dated April 29, 1998, written of behalf of your client, Northwave N.A., Inc., you requested a tariff classification ruling. You have submitted two samples which you refer to as casual leather footwear, not for use in sporting activities. The uppers are made up of both leather and textile materials, with rubber/plastic outer soles which overlap the uppers by more than 1/4 of an inch, and which also features rubber/plastic protruding nubs along the surfaces of the outer soles. You state that the external surface area of the upper (ESAU) for style #CLB 9705 (Eagle) is 80% textile and 20% leather, and style #CLB 9701 (Shank) is 55% textile and 45% leather. The shoes have lace-tie closures and you state that they are valued at $15.00 per pair. These shoes are considered athletic footwear and the like, as per Chapter 64 within subheading 6404.11, Harmonized Tariff Schedule of the United States (HTS), Additional U.S. Note 2, which states that for the purposes of this chapter, the term "tennis shoes, basketball shoes, gym shoes, training shoes and the like" covers athletic footwear other than sports footwear, whether or not principally used for such athletic games or purposes. The applicable subheading for both styles of athletic shoes will be 6404.11.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately textile materials, in which the external surface of the outer sole is predominately rubber and/or plastics, which is "athletic footwear," having a foxing-like band applied or molded at the sole and overlapping the upper, and which is valued over $12.00 per pair. The rate of duty will be 20% ad valorem. 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 Richard Foley at 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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