CBP Ruling N212839: The tariff classification of footwear from China

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N2 N212839 (May 4, 2012)

Tariff classification

Headings: 6402

Product description

The submitted half-pair sample identified as style J90279 “ZigMaze,” is described by you as a men’s lace-up “walking” shoe with a rubber or plastics outer sole and a textile material upper with thin strips of polyurethane casting in the shape of a “maze” attached to its surface.

CBP rationale

The applicable subheading for the men’s “walking” shoe, style J90279 “ZigMaze” will be 6402.99.9005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics: other footwear: other: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; footwear which is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; footwear that does not have open toes or open heels and is not of the slip-on type; valued over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like.

Full text

N212839 May 4, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.9005 Ms. Sally Gifford Adidas Group1895 JW Foster Blvd.Canton, MA 02021 RE: The tariff classification of footwear from China Dear Ms. Gifford:In your letter dated April 2, 2012 you requested a tariff classification ruling.The submitted half-pair sample identified as style J90279 “ZigMaze,” is described by you as a men’s lace-up “walking” shoe with a rubber or plastics outer sole and a textile material upper with thin strips of polyurethane casting in the shape of a “maze” attached to its surface. You state that this polyurethane casting “overlay” is interconnected and lasted under (and attached to the sole). Consequently, we find that this overlay adds structural strength to the two component upper and is included in the upper’s external surface area measurement. You provided an external surface area measurement of the upper by percentage (55% rubber or plastics and 45% textile), thereby making it predominately rubber or plastics for tariff classification purposes. You provided an F.O.B. value of $24/pair. This shoe possesses the features of athletic footwear. The applicable subheading for the men’s “walking” shoe, style J90279 “ZigMaze” will be 6402.99.9005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics: other footwear: other: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; footwear which is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; footwear that does not have open toes or open heels and is not of the slip-on type; valued over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like. 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, Thomas J. Russo Director National Commodity Specialist Division

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