The tariff classification of footwear from China

NY L87748 October 5, 2005 CLA-2-64:RR:NC:SP:247 L87748 CATEGORY: Classification TARIFF NO.: 6404.19.90 Mr. Franco Grutti Seajet Express Inc. 46 Arlington Street Chelsea, MA 02150 RE: The tariff classification of footwear from China Dear Mr. Grutti: In your letter dated September 20, 2005, on behalf of Vibram U.S.A., you requested a tariff classification ruling. The submitted sample is described as a pair of water sports shoes and identified by product name as “FiveFingers by Vibram.” The shoes, which do not cover the ankle, have predominately stretch textile material uppers that are shaped like five fingered “gloves” for the foot, have slip resistant rubber/plastics outer soles and are packed for sale in a narrow, two section, shape fitted textile storage case. The shoe‘s upper features five individually wrapped and defined textile toes at the front, a rubber/plastic material heel and rear portion, and an elasticized topline cinch lace closure with a rubber/plastic pull-tab and stop for tightening the shoe on the foot. The shoe also has a molded rubber/plastic bottom that overlaps and encircles the upper at the sole with a foxing-like band. You state that the shoe will be valued at over $12 per pair. We note that your submitted product information details indicate that this shoe is designed for use in water or while engaged in “water sports” such as surfing, kayaking and wind surfing. It is not classifiable as “sports footwear,” since it is not a type of “sport footwear” shoe specifically provided for by name, or one that has ”spikes, sprigs, cleats, stops, bars or the like” on the sole. Neither is it athletic footwear, such as “tennis shoes, basketball shoes, training shoes and the like,” as you suggest. The applicable subheading for the shoes identified by name as “FiveFingers by Vibram,” will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles 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 is not a slip-on or which has a rubber/plastics foxing-like band; and which is valued over $12 per pair. The rate of duty will be 9% ad valorem. We note that the submitted shoe is not marked with the country of origin. Therefore, if imported as is, the shoes will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes will be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit.” 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