CBP Ruling N223676: The tariff classification of footwear from China

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N2 N223676 (July 19, 2012)

Tariff classification

Headings: 6402

Product description

The submitted half-pair sample identified as style J95926 “ZigMaze II,” is described by you as a men’s size 9 lace-up “walking” shoe with a molded rubber or plastics sole/outer sole which overlaps the upper by the requisite ¼ of an inch, thereby constituting a foxing-like band. The textile material upper (which does not cover the ankle) features thin strips of grey polyurethane casting attached to its surface which substantially covers the underlying textile material and adds structural strength to the upper. Consequently, we find the external surface area of the upper to be rubber or plastics. You provided an F.O.B. value over $12/pair. The shoe does possess the features of athletic footwear.

CBP rationale

The applicable subheading for the men’s walking shoe, style J95926 “ZigMaze II” 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: footwear which has a foxing or a foxing-like band; 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

N223676 July 19, 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 June 25, 2012 you requested a tariff classification ruling.The submitted half-pair sample identified as style J95926 “ZigMaze II,” is described by you as a men’s size 9 lace-up “walking” shoe with a molded rubber or plastics sole/outer sole which overlaps the upper by the requisite ¼ of an inch, thereby constituting a foxing-like band. The textile material upper (which does not cover the ankle) features thin strips of grey polyurethane casting attached to its surface which substantially covers the underlying textile material and adds structural strength to the upper. Consequently, we find the external surface area of the upper to be rubber or plastics. You provided an F.O.B. value over $12/pair. The shoe does possess the features of athletic footwear. The applicable subheading for the men’s walking shoe, style J95926 “ZigMaze II” 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: footwear which has a foxing or a foxing-like band; 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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