The tariff classification of footwear from China

N254618 July 3, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.8005; 6403.91.6075; 6403.99.6040; 6403.99.6075 Ms. Sharon Pearce Jack Lewin Associates P.O. Box 66381 Chicago, IL 60666 RE: The tariff classification of footwear from China Dear Ms. Pearce: In your letter dated June 10, 2014, you requested a tariff classification ruling. You have submitted four samples identified as style numbers ISA-020, ISA-017, ISA-025 and ISA-026. Style # ISA-020 is a men’s below the ankle, lace-up, athletic shoe having a rubber or plastics outer sole. The upper is composed of both rubber/plastics and textile mesh materials with the rubber/plastics materials predominating as the constituent material having the greatest external surface area as stated in the descriptive literature you provided. The shoe is lightweight with a flexible sole, has a padded tongue, foot-bed and collar, and has a general athletic appearance. You provided an F.O.B. value of $8/pair. You suggested classification under 6402.19.7061, Harmonized Tariff Schedule of the United States (HTSUS), which is the provision for footwear having uppers with an external surface area measuring more than 90 percent rubber or plastics. We disagree. The shoes will be classified in the subheading providing for footwear having uppers with an external surface area measuring less than 90 percent rubber or plastics. The applicable subheading for the men’s athletic shoe, style #ISA-020 will be 6402.99.8005, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $6.50 but not over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 90 cents per pair plus 20 percent ad valorem. Style # ISA-017 is a men’s closed toe/closed/heel covering the ankle shoe. The upper is a combination of leather and textile with leather predominating as the constituent material having the greatest external surface area. The outer sole is made out of rubber and plastics. You provided an F.O.B. value of $104/pair. You suggest classification at 6403.91.9051, HTSUS, which is the provision for women’s shoes. We disagree. The shoes will be classified in the subheading providing for men’s footwear. The applicable subheading for Style # ISA-017 will be 6403.91.6075, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5% ad valorem. Style # ISA- 025 is a men’s lace-up below-the-ankle “athletic” shoe having a rubber or plastics outer sole. The upper is predominantly leather. The shoe is lightweight with a flexible sole, has a padded tongue, foot-bed and collar, and has a general athletic appearance. You provided an F.O.B. value of $8/pair. You suggest classification at 6403.59.9061, HTSUS, which is the provision for the outer soles of leather. We disagree. The shoes will be classified in the subheading providing for footwear with outer soles of rubber or plastics. The applicable subheading for the style # ISA-025will be 6403.99.6040, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of leather: with outer soles of rubber or plastics; not covering the ankle; other: not welt footwear; for men, youths and boys: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like, for men. The rate of duty will be 8.5 percent ad valorem. Style # ISA-026 is a men’s closed toe/open heel slip-on shoe. The upper is a combination of leather and textile with leather predominating as the constituent material having the greatest external surface area. The outer sole is made out of rubber and plastics. You provided an F.O.B. value of $6/pair. You suggest classification at 6403.91.9051, HTSUS, which is the provision for footwear covering the ankle. We disagree. The shoes will be classified in the subheading providing for footwear not covering the ankle. The applicable subheading for the style # ISA-026 will be 6403.99.6075, 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: for men: 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: [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division