CBP Ruling H86316 — The tariff classification of footwear from China.

Tariff classification

Headings: 6404

Product description

The submitted half pair sample, identified as model “Nagevi OG922” is described as a sports shoe. The external surface area of the shoe’s upper is predominately textile material. The upper is comprised mostly of stitched together suede-like, man-made textile fiber materials and woven textile panel inserts. It also has a lace tie closure and a padded tongue. The molded rubber/plastic outer sole overlaps the upper by more than ¼-inch all around the shoe. In this regard the shoe, which does not cover the wearer’s ankle, has a foxing-like band. The shoe is not fitted with any special provision for the attachment of spikes, sprigs, cleats, stops, clips or bars which is a standard feature on sports shoes. We consider this shoe to be “athletic footwear” which covers footwear such as “tennis shoes, basketball shoes, gym shoes, training shoes and the like” whether or not principally used for such athletic games or purposes. You have informed us, via a telephone conversation, that this shoe will be valued at more than $20 per pair.

CBP rationale

The applicable subheading for model “Nagevi OG922” will be 6404.11.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: sports footwear; tennis shoes, basketball shoes, training shoes and the like: other: valued over $12/pair.

Full text

NY H86316 January 3, 2002 CLA-2-64:RR:NC:TA:347 H86316 CATEGORY: Classification TARIFF NO.: 6404.11.90 A.N. Deringer Inc. P.O. Box 284 Highgate Springs, VT. 05460 RE: The tariff classification of footwear from China. Dear Mr. Manor: In your letter dated December 05, 2001, written on behalf of your client, Garmount USA Incorporated, you requested a tariff classification ruling. The submitted half pair sample, identified as model “Nagevi OG922” is described as a sports shoe. The external surface area of the shoe’s upper is predominately textile material. The upper is comprised mostly of stitched together suede-like, man-made textile fiber materials and woven textile panel inserts. It also has a lace tie closure and a padded tongue. The molded rubber/plastic outer sole overlaps the upper by more than ¼-inch all around the shoe. In this regard the shoe, which does not cover the wearer’s ankle, has a foxing-like band. The shoe is not fitted with any special provision for the attachment of spikes, sprigs, cleats, stops, clips or bars which is a standard feature on sports shoes. We consider this shoe to be “athletic footwear” which covers footwear such as “tennis shoes, basketball shoes, gym shoes, training shoes and the like” whether or not principally used for such athletic games or purposes. You have informed us, via a telephone conversation, that this shoe will be valued at more than $20 per pair. The applicable subheading for model “Nagevi OG922” will be 6404.11.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: sports footwear; tennis shoes, basketball shoes, training shoes and the like: other: valued over $12/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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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