The tariff classification of footwear from Indonesia

N162895 May 27, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.90 Ms. DeeDee DeSmet Adidas 5055 N. Greeley Avenue Portland, OR 97217 RE: The tariff classification of footwear from Indonesia Dear Ms. DeSmet: In your letter dated April 19, 2011 you requested a tariff classification ruling. The submitted half-pair sample identified as G44001 “JS Bear” and described by you as a men’s “tennis” shoe, is an ankle high lace-up “sneaker-type” shoe with a rubber/plastics outer sole and a furry textile upper. Attached to the top of the tongue and to each side of the top three eyelet stays are a textile bear’s head and arms, respectively. You provided an F.O.B. value of $45.00/pair and request that this office confirm this style of footwear as a tennis shoe for classification purposes. You suggest classification under subheading 6404.11.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sports / “athletic” footwear. We disagree with this suggested classification. Subheading Note 1 of Chapter 64, HTSUS, states in pertinent part; For the purposes of subheadings…6404.11, the expression “sports footwear” applies only to: (a) Footwear which is designed for a sporting activity and has, or has provision for the attachment of spikes, sprigs, cleats, stops, clips, bars or the like. Even though this shoe has certain athletic features, we do not feel that it meets the definition of athletic footwear. T.D. 93-88, “Footwear Definitions,” dated October 25, 1993 states in pertinent part that “athletic” footwear does not include “shoes that resemble sport shoes but clearly could not be used at all in that sporting activity. Examples include sneakers with a sequined or extensively embroidered upper.” It is our opinion that this shoe is tantamount to the example cited. The applicable subheading for G44001 “JS Bear” will be 6404.19.90, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $12.00/pair: for men. The rate of duty will be 9% 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