The tariff classification of footwear from Vietnam

N242010 June 14, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.11.9050, 6404.19.9060 Ms. Darcy Emehiser Helly Hansen US 4104 C Street NE, Suite 200 Auburn, WA 98002 RE: The tariff classification of footwear from Vietnam Dear Ms. Emehiser: In your letters dated March 28, 2013 and May 7, 2013 you requested a tariff classification ruling for six styles of women’s sneakers. The submitted samples identified as style names “Navigare Salt Low,” “W Navigare Salt Low,” “ Berge Viking Low,” “W Berge Viking Low,” and “Fjord Canvas” are women’s lace-up “athletic” shoes with rubber or plastics traction outer soles and predominately textile uppers that do not cover the ankle. The shoes are lightweight with flexible soles and have foxing bands which substantially encircle the perimeter of each shoe and overlap the upper by the requisite ¼ of an inch. These features, in addition to their athletic appearance, are suggestive of athletic footwear and will be classified as such. You suggest classification under subheading 6404.19.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; footwear other than sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like. We disagree with this suggested classification. Your suggested classification implies that the F.O.B. value for each shoe is over $12/pair. The applicable subheading for the women’s “athletic” shoes, style names “Navigare Salt Low,” “W Navigare Salt Low,” “ Berge Viking Low,” “W Berge Viking Low,” and “Fjord Canvas” will be 6404.11.9050, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other. The rate of duty will be 20% ad valorem. The submitted sample identified as style name “W Fjord Canvas,” is a women’s lace-up casual shoe with a rubber or plastics outer sole and a textile material upper that does not cover the ankle. The shoe does have a foxing band that is applied so far down on the outer sole that it is in contact with the ground when the shoe is worn. This portion of the foxing band, along with a one inch wide “strip” that extends the entire length of the middle of the outer sole and has no tread on it, does not constitute a traction outer sole capable of being used in athletic activities requiring fast footwork or extensive running. Consequently, we do not consider it to be athletic footwear. Your suggested classification of 6404.19.9060, HTSUS, implies that the F.O.B. value is over $12/pair. We agree with this suggested classification. The applicable subheading for the women’s casual shoe, style name “W Fjord Canvas,” will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for women. The rate of duty will be 9% 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