The tariff classification of footwear from Taiwan

NY K84330 March 23, 2004 CLA-2-64:RR:NC:SP:247 K84330 CATEGORY: Classification TARIFF NO.: 6404.11.90 Mr. John J. Kenney Reebok International LTD 1895 J. W. Foster Boulevard Canton, MA 02021 RE: The tariff classification of footwear from Taiwan Dear Mr. Kenney: In your letter dated March 12, 2004 you requested a tariff classification ruling. The submitted half pair sample identified as “Zanchi Zen Mid Mesh, Style 2-102215” is as you state, a women’s “sports performance shoe.” This athletic- like shoe has a predominately textile material upper that does not cover the wearer’s ankle, with a textile tongue and a toggle lacing closure system at the collar that secures the shoe to the foot. The shoe upper also features extended suede leather toe bumper and back/heel portions plus a sewn-on rubber/plastic outer sole with slightly raised and molded-on circular traction bumps. You state that this shoe will be valued at more than $12 per pair. Since this shoe is also as you state a sports performance shoe, it is classifiable as “tennis shoes, basketball shoes, gym shoes, training shoes and the like” and not as you suggest, under 6404.19.90 (HTS), “Other” footwear with textile uppers and rubber and/or plastic outer soles. The applicable subheading for the shoe identified as “Zanchi Zen Mid Mesh, Style 2-102215” will be 6404.11, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is “athletic” footwear; and which is valued over $12.00 per pair. The rate of duty will be 20% ad valorem. We are returning the sample as you requested. 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