The tariff classification of footwear from China

N298923 July 30, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.11.9020 Mr. Gregory Watts Skechers USA Inc. 225 S. Sepulveda Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of footwear from China Dear Mr. Watts: In your electronic letter dated July 1, 2018, you requested a tariff classification ruling. The submitted sample, identified as style # 55218, will be returned to you as requested. The submitted half-pair sample, identified as style # 55218, is a man’s, closed toe/closed heel, below-the-ankle, lightweight, athletic shoe. The external surface area of the upper is 51.72 percent textile and 48.28 percent rubber/plastic and has a rubber or plastics traction outer sole. The shoe has a tongue which starts on the same plane as the upper on the medial side and folds under the lateral side of the shoe. It is held to the inside of the upper with an elastic gore. It has functional textile laces threaded through four textile eyelets on top of the foot. The shoe has a foxing-like band and an overall athletic appearance. The approximate F.O.B. value is $18.17 per pair. You believe the elastic gore allows the shoe to be slipped on and off and worn without manipulating the laces as a slip-on. You suggest classification at 6404.19.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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. We disagree. It is the opinion of this office that the laces are functional and necessary to secure the foot in the shoe while in use. This style will be classified as athletic footwear. The applicable subheading for style # 55218 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 sloes of rubber or plastics: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for men: 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division