CBP Ruling N237859 — The tariff classification of footwear from China

Tariff classification

Headings: 6403

Product description

The submitted half-pair samples which you identify as styles “CB47515,” “CB47519,” “CB47529,” “CB47511 sample A” and “CB47511 sample B,” are boys battery operated “light-up” sneakers with rubber or plastics outer soles. The sneakers light up when a portion of them comes into contact with the ground. You provided a component material breakdown by percentage for each shoe upper (not including the hook and loop closure straps which contain the lights and which cover the tongues (accessories or reinforcements)), identifying them as predominantly leather. Also, the light-up ornamental star which is attached to the vamp of style “CB47515” (also an accessory or reinforcement) is excluded from the external surface area measurement of the upper. T.D. 93-88(27 Cust. Bull. & Dec. No.46), “Footwear Definitions” states in pertinent part; “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 this office’s opinion that the lights on the sneakers negate their classification as “athletic.”

CBP rationale

The applicable subheading for styles “CB47515,” “CB47519,” “CB47529,” “CB47511 sample A” and “CB47511 sample B” will be 6403.99.6090, 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 leather: other footwear: other: other: other: other: for men, youths and boys: other: other: other.

Full text

N237859 February 4, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.99.6090 Ms. Michelle Fudalik 191 Spring Street P.O. Box 9191 Lexington, MA 02420-9191 RE: The tariff classification of footwear from China Dear Ms. Fudalik: In your letter dated January 25, 2013 you requested a tariff classification ruling for five styles of boys sneakers. The submitted half-pair samples which you identify as styles “CB47515,” “CB47519,” “CB47529,” “CB47511 sample A” and “CB47511 sample B,” are boys battery operated “light-up” sneakers with rubber or plastics outer soles. The sneakers light up when a portion of them comes into contact with the ground. You provided a component material breakdown by percentage for each shoe upper (not including the hook and loop closure straps which contain the lights and which cover the tongues (accessories or reinforcements)), identifying them as predominantly leather. Also, the light-up ornamental star which is attached to the vamp of style “CB47515” (also an accessory or reinforcement) is excluded from the external surface area measurement of the upper. T.D. 93-88(27 Cust. Bull. & Dec. No.46), “Footwear Definitions” states in pertinent part; “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 this office’s opinion that the lights on the sneakers negate their classification as “athletic.” The applicable subheading for styles “CB47515,” “CB47519,” “CB47529,” “CB47511 sample A” and “CB47511 sample B” will be 6403.99.6090, 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 leather: other footwear: other: other: other: other: for men, youths and boys: other: other: other. The rate of duty will be 8.5% 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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