The tariff classification of footwear from China

NY K80872 December 29, 2003 CLA-2-64:RR:NC:SP:247 K80872 CATEGORY: Classification TARIFF NO.: 6404.19.35 ; 6404.19.90 Mr. John J. Kenney Reebok International Ltd 1895 J.W. Foster Boulevard Canton, MA 02021 RE: The tariff classification of footwear from China Dear Mr. Kenney: In your letter dated December 5, 2003 you requested a tariff classification ruling. The submitted two half pair samples are both predominately textile upper slip-on type shoes that do not cover the ankle and which you state are “running shoes without laces.” These “athletic-look” shoes both have identical textile upper external surfaces with textile tongues and rubberized stretch throat openings, but they lack eyelets with shoelace closures or any other type of adjustable straps or closures systems that would exclude them from being classified as slip-ons. The shoes are classified differently because they have different types of rubber/plastic material bottoms and/or outer soles. Style 1-113670 “Insta Spike” is a men’s predominately textile external surface area upper slip-on shoe. It has a rubberized throat opening and a stretch rubberized external surface heel stirrup-like strapping. It also has a cemented-on cut rubber/plastic outer sole and it does not have a foxing or an overlapping foxing-like band. It is not classified as “tennis shoes, basketball shoes, gym shoes, training shoes and the like” because it is a slip-on shoe. Style 1-113671 “Racer X” is a men’s predominately textile external surface area upper slip-on shoe. The shoe has a molded rubber/plastic bottom/outer sole that overlaps the upper at the sole by ¼-inch and more around most of the lower perimeter of the shoe. We consider this shoe to have a foxing-like band and because it is a slip-on, it is not classified as “tennis shoes, basketball shoes, gym shoes, training shoes and the like.” You state in your letter that this shoe will be valued at over $12 per pair. The applicable subheading for the shoe, Style 1-113670 “Insta Spike” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; which is not designed to be a protection against water, oil or cold or inclement weather; which is of the slip-on type; which does not have a foxing or a foxing-like band; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. The applicable subheading for the shoe, Style 1-113671 “Racer X” will be 6404.19.90, HTS, which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear”; which is not designed to be a protection against water, oil or cold or inclement weather; which does not have open toes or open heels; which has a foxing or a foxing-like band; and which is valued over $12.00 per pair. The rate of duty will be 9% ad valorem. We are returning the samples as you requested. 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 Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division