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The tariff classification of covered men’s athletic shoes from China
Issued May 23, 2013 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N241387 (May 23, 2013)
Tariff classification
HTS codes: 6404.11.9020
Headings: 6404
Product description
The men’s athletic shoes, identified as article G98610 (Superstar 80), have below-the-ankle, textile uppers, neoprene liners affixed to the insoles, and rubber or plastics outer soles. Each shoe is imported within a sealed textile cover.
CBP rationale
The applicable subheading for article G98610 (Superstar 80) men’s athletic shoes 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair.
Full text
N241387 May 23, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.11.9020 Dee Dee DeSmet Adidas 5055 N. Greeley Avenue Portland, OR 97217 RE: The tariff classification of covered men’s athletic shoes from China Dear Ms. DeSmet: In your letter dated April 26, 2013, you requested a tariff classification ruling on men’s athletic shoes. The samples submitted with your request were examined and are being returned. The men’s athletic shoes, identified as article G98610 (Superstar 80), have below-the-ankle, textile uppers, neoprene liners affixed to the insoles, and rubber or plastics outer soles. Each shoe is imported within a sealed textile cover. You state in your letter the consumer will be required to cut the cover open to use the footwear. When imported in this manner, the covers and footwear will be considered a composite good. One extra pair of shoe laces, in a contrasting color, will accompany the footwear and will be considered a set for tariff purposes. The essential character of the items comprising this set, valued at more than $12, is the footwear. The applicable subheading for article G98610 (Superstar 80) men’s athletic shoes 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair. The rate of duty will be 20 percent 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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