J85979 J8 Ruling Active

The tariff classification of athletic footwear from China

Issued July 22, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6404.11.90

Headings: 6404

Product description

You state that the sample is “below the ankle footwear made of textile materials with rubber outsoles. The “Lightspeed” will be manufactured as women’s footwear under stock number 7623 and men’s footwear under stock number 7618”. You also state that the footwear can be used as casual footwear or as running shoes. The value is over $12.00 per pair. The sample is an athletic shoe with an upper of predominantly textile material. The outer sole is rubber/plastics. The shoe does not cover the ankle and has a lace tie closure system. The shoe also has a foxing or foxing-like band.

CBP rationale

The applicable subheading for “Lightspeed” stock numbers 7623 and 7618, will be 6404.11.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material, sports footwear, tennis shoes, basketball shoes, gym shoes, training shoes and the like, other, valued over $12/pair.

Full text

NY J85979 July 22, 2003 CLA-2-64:RR:NC:347: J85979 CATEGORY: Classification TARIFF NO.: 6404.11.90 Ms. Stacey Nesseth Import Transportation Specialist Red Wing Shoe Company 314 Main Street Red Wing, MN 55066-2337 RE: The tariff classification of athletic footwear from China Dear Ms. Nesseth: In your letter dated June 30, 2003, you requested a tariff classification ruling for footwear stock number 7623. You state that the sample is “below the ankle footwear made of textile materials with rubber outsoles. The “Lightspeed” will be manufactured as women’s footwear under stock number 7623 and men’s footwear under stock number 7618”. You also state that the footwear can be used as casual footwear or as running shoes. The value is over $12.00 per pair. The sample is an athletic shoe with an upper of predominantly textile material. The outer sole is rubber/plastics. The shoe does not cover the ankle and has a lace tie closure system. The shoe also has a foxing or foxing-like band. The applicable subheading for “Lightspeed” stock numbers 7623 and 7618, will be 6404.11.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material, sports footwear, tennis shoes, basketball shoes, gym shoes, training shoes and the like, other, valued over $12/pair. The general rate of duty will be 20 percent 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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