CBP Ruling N244384 — The tariff classification of footwear from Vietnam

Tariff classification

Headings: 6404

Product description

The submitted sample identified as model “Apos Circle,” is a pair of “unisex” lace-up high top sneakers with a predominately textile material upper. The rubber or plastics outer sole has two provisions (one at the forefoot and one at the heel) for the attachment of two three-inch-diameter rubber or plastics circular discs with multiple shallow traction dots on them. These attachments are not like any of the exemplars named under Subheading Note 1(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), pertaining to “sports footwear.” Additionally, the tread on the outer sole (which is relatively smooth) is covered by these attachments and does not provide the traction necessary (with or without the discs) to make it capable of being used in athletic activities requiring fast footwork or extensive running. You provided an F.O.B. value over $12/pair.

CBP rationale

The applicable subheading for the unisex sneakers, model “Apos Circle” 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/pair: for women.

Full text

N244384 August 21, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Mr. Joseph Arnold Northeastern Brokerage Co. 175-01 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of footwear from Vietnam Dear Mr. Arnold: In your electronic ruling request submitted on June 10, 2013 and your undated follow-up, you requested a tariff classification ruling on behalf of your client, Apos USA. The submitted sample identified as model “Apos Circle,” is a pair of “unisex” lace-up high top sneakers with a predominately textile material upper. The rubber or plastics outer sole has two provisions (one at the forefoot and one at the heel) for the attachment of two three-inch-diameter rubber or plastics circular discs with multiple shallow traction dots on them. These attachments are not like any of the exemplars named under Subheading Note 1(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), pertaining to “sports footwear.” Additionally, the tread on the outer sole (which is relatively smooth) is covered by these attachments and does not provide the traction necessary (with or without the discs) to make it capable of being used in athletic activities requiring fast footwork or extensive running. You provided an F.O.B. value over $12/pair. We disagree with your suggested classification of these sneakers as “orthotic” footwear since they are not considered such under Note 6 to Chapter 90, HTSUS, which states in pertinent part: “orthopedic appliances…1. made to measure or 2. mass-produced, entered singly and not in pairs and designed to fit either foot equally.” The applicable subheading for the unisex sneakers, model “Apos Circle” 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/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, Myles B. Harmon Acting Director National Commodity Specialist Division

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