The tariff classification of footwear from China

N256764 September 19, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.11.9050 Ms. Brenda Bodnar Nine West Holding, Inc. 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of footwear from China Dear Ms. Bodnar: In your letter dated August 26, 2014 you requested a tariff classification ruling. As requested the sample is being returned to you. The submitted sample, identified as Style Name BACHNEY2, is a women’s above the ankle “athletic” shoe with a rubber or plastics traction outer sole. The upper is made from a lace type textile that is laminated to a durable backing of openwork knit fabric resembling netting. The shoe is lightweight with a flexible sole and has a foxing band or foxing-like band. It also features a frontal lace-up closure, zipper closure on the back, metal eyelets, synthetic eyestay and trim along the topline, and a cushioned insole. You have provided a value for the shoe of over $12/pair. In your letter you suggest classification of the shoe under subheading 6404.19.9060, HTSUS, as other than “athletic” footwear. We disagree with this suggested classification. We consider this shoe to be “athletic” because the shoe possesses some of the characteristics of athletic footwear, i.e. a secure means of closure, a foxing or a foxing-like band, a flexible sole, and a general athletic experience. The applicable subheading for Style Name BACHNEY2 will be 6404.11.9050, 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: 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 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division