The tariff classification of footwear from China

NY M82834 May 30, 2006 CLA-2-64:RR:NC:SP:247 M82834 CATEGORY: Classification TARIFF NO.: 6404.19.90 Mr. Patrick Fox VF Outdoor, Inc. 15700 Shoemaker Avenue Santa Fe Springs, CA 90670 RE: The tariff classification of footwear from China Dear Mr. Fox: In your letter dated May 2, 2006 you requested a tariff classification ruling for two half pair samples of casual shoes being developed for the “Vans” footwear division of VF Outdoor, Inc. The two styles are identified under the prototype style names “111” and “112.” You state that the shoes will be marketed under the new Vans line of footwear termed “surf casual.” Both shoes have a moccasin type textile material upper with a stitched-in and raised vamp plug portion, a tubular textile lace closure with metal eyelets, a non-padded textile tongue and interior and a molded rubber/plastic sole. You state that the predominately rubber/plastic outer sole in contact with the ground found on these shoes is composed of a “rubber enmeshed hemp canvas” material that is primarily designed for an “aesthetic” visual effect, not for athletic performance. We note that although the shoes have molded rubber/plastic soles with encircling foxing bands and toe bumpers, a common characteristic of athletic footwear, the soles are heavy, not very flexible and the shoes are not the type of footwear that is used in athletic activities requiring fast footwork or extensive running. The shoes are not “like” tennis shoes, basketball shoes, gym shoes or training shoes, the exemplars named in Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), under Additional U.S. Note 2. You state that these shoes will be valued at more than $12 per pair. The applicable subheading for the two shoes, identified as prototype style names “111” and 112,” will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTSUS), 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; and which is valued over $12 per pair. The rate of duty will be 9% 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 Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division