CBP Ruling N093115 — The tariff classification of women’s footwear from China

Tariff classification

Headings: 6403

GRI rules applied: GRI 1

Product description

for a women’s fitness shoe. The submitted sample which you identify as Style #11801, “Skechers Shape-ups® Fitness Shoe” is a women’s size 9 below-the-ankle lace up shoe. The constituent material of the outer sole having the greatest external surface area in contact with the ground is rubber/plastics. The constituent material of the upper having the greatest external surface area is leather. The shoe is generally athletic in appearance and incorporates such features as a secure means of closure and a padded tongue and collar. You suggest that this shoe be classified under subheading 9506.91.00 as “articles and equipment for general physical exercise, gymnastics or athletics.”

CBP rationale

The applicable subheading for Style #11801 women’s fitness shoe will be 6403.99.9031, 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 leather: other footwear: other: other: other: other: for other persons: valued over $2.

Full text

N093115 March 2, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.99.9031 Mr. William J. Maloney Rode & Qualey Attorneys at Law 55 W. 39th Street New York, NY 10018 RE: The tariff classification of women’s footwear from China Dear Mr. Maloney: In your letter dated January 27, 2010 you requested a tariff classification ruling on behalf of your client Skechers USA, Inc. for a women’s fitness shoe. The submitted sample which you identify as Style #11801, “Skechers Shape-ups® Fitness Shoe” is a women’s size 9 below-the-ankle lace up shoe. The constituent material of the outer sole having the greatest external surface area in contact with the ground is rubber/plastics. The constituent material of the upper having the greatest external surface area is leather. The shoe is generally athletic in appearance and incorporates such features as a secure means of closure and a padded tongue and collar. You suggest that this shoe be classified under subheading 9506.91.00 as “articles and equipment for general physical exercise, gymnastics or athletics.” We disagree with this classification. GRI 1 provides in part that “classification shall be determined according to the terms of the headings and any relative section or chapter notes.” Additional U.S. Note 2 to Chapter 64 provides in part “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 Style #11801 women’s fitness shoe will be 6403.99.9031, 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 leather: other footwear: other: other: other: other: for other persons: valued over $2.50/pair: other: tennis shoes, basketball shoes, and the like, for women: other. The rate of duty will be 10% 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 http://www.usitc.gov/tata/hts/. 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 (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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