CBP Ruling N171633 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The upper consists of textile mesh and rubber or plastic. You have provided an independent laboratory report stating the majority of the external surface area of the upper is textile. The lab report also states the shoe has a foxing like band. The shoe is constructed with the features of athletic footwear including a lace-up, light weight upper, a padded tongue, a padded collar, a flexible, cushioned outer sole, and a foxing like band. It is valued at more than $12. You suggest classification in 6404.19.20 Harmonized Tariff Schedule of the United States (HTSUS), the provision for protective footwear with outer soles of rubber or plastics and uppers of textile materials. The shoe has a flexible, cushioned rubber/plastic outer sole and is designed for use in activities requiring fast footwork and extensive running. Based upon its design and construction, it will be classified elsewhere as athletic footwear.

CBP rationale

The applicable subheading for ASICS Model GEL-TRABUCO 12 WR style T9B4N will be 6404.11.9020, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.

Full text

N171633 July 15, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.11.9020 Mr. Stephen S. Spraitzar Law Office of George R. Tuttle One Embarcadero Center, Suite 730 San Francisco, CA 94111 RE: The tariff classification of footwear from China Dear Mr. Spraitzar: In your letter dated June 16, 2011 you requested a tariff classification ruling on behalf of ASICS America Corporation of Irvine, California. The sample submitted, identified as ASICS Model GEL-TRABUCO 12 WR, style T9B4N, is a man’s, below the ankle, lace-up, running shoe. The upper consists of textile mesh and rubber or plastic. You have provided an independent laboratory report stating the majority of the external surface area of the upper is textile. The lab report also states the shoe has a foxing like band. The shoe is constructed with the features of athletic footwear including a lace-up, light weight upper, a padded tongue, a padded collar, a flexible, cushioned outer sole, and a foxing like band. It is valued at more than $12. You suggest classification in 6404.19.20 Harmonized Tariff Schedule of the United States (HTSUS), the provision for protective footwear with outer soles of rubber or plastics and uppers of textile materials. The shoe has a flexible, cushioned rubber/plastic outer sole and is designed for use in activities requiring fast footwork and extensive running. Based upon its design and construction, it will be classified elsewhere as athletic footwear. The applicable subheading for ASICS Model GEL-TRABUCO 12 WR style T9B4N will be 6404.11.9020, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.00/pair: for men: other. The rate of duty will be 20% 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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