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N234709 N2 Ruling Active

The tariff classification of footwear from China

Issued November 20, 2012 by U.S. Customs and Border Protection.

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N2 N234709 (November 20, 2012)

Tariff classification

HTS codes: 6404.11.9020

Headings: 6404

Product description

The submitted half-pair sample identified as style “RE004 S2V Trail Runner ,” is a men’s size 9 athletic shoe with a molded rubber or plastics outer sole and a predominately textile upper. The “base” portion of the shoe is a lace-up athletic shoe, attached to which is a non-removable waterproof textile “shroud” that covers the ankle. This shroud has a 7 inch slide fastener closure along the instep and a Velcro® strap closure at the ankle.

CBP rationale

The applicable subheading for the men’s athletic shoe, style “RE004 S2V Trail Runner” will be 6404.11.9020 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 textile materials: footwear with outer soles of rubber or plastics: sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.

Full text

N234709 November 20, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.11.9020 Ms. Debbie Brule Jacobson Global Logistics 2450 Spiegel Drive, Suite I Groveport, OH 43125 RE: The tariff classification of footwear from China Dear Ms. Brule: In your electronic ruling request submitted on September 22, 2012 and your follow-up letter dated October 18, 2012, you requested a tariff classification ruling on behalf of your client, Rocky Brands, Inc. The submitted half-pair sample identified as style “RE004 S2V Trail Runner ,” is a men’s size 9 athletic shoe with a molded rubber or plastics outer sole and a predominately textile upper. The “base” portion of the shoe is a lace-up athletic shoe, attached to which is a non-removable waterproof textile “shroud” that covers the ankle. This shroud has a 7 inch slide fastener closure along the instep and a Velcro® strap closure at the ankle. You state that the lightweight flexible sole is constructed to allow for fast footwork and extensive running on smooth trail surfaces. You provided an F.O.B. value greater than $12.00/pair. The applicable subheading for the men’s athletic shoe, style “RE004 S2V Trail Runner” will be 6404.11.9020 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 textile materials: footwear with outer soles of rubber or plastics: sports footwear; 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, Thomas J. Russo Director National Commodity Specialist Division

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