The tariff classification of footwear from Thailand

N005372 January 26, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.11.90 ; 6404.19.35 Ms. Susan Heimel Nike, Inc. One Bowerman Drive Beaverton, OR 97005-6453 RE: The tariff classification of footwear from Thailand Dear Ms. Heimel: In your letter dated January 08, 2007 you requested a tariff classification ruling for three submitted Nike shoes, identified as Style #315839 “Men’s Soaker Low, Style #315852 “Women’s Soaker Mid” and Style #315848 “Women’s Soaker Slip-on.” Your letter states that all three styles of “Soaker” shoes are available in both a men’s and a women’s version and are designed to wear while walking (or running) in and out of water, but are not designed to keep the foot dry in water. All three of these shoe styles will be valued at over $12 per pair. Style #315839 “Men’s Soaker Low” is a below the ankle height athletic shoe that has a predominately textile material upper with a rubber/plastic toe portion, a textile tongue, a lace closure, a rubber/plastic foxing band and a rubber/plastic sole. Style #315852 “Women’s Soaker Mid” is also an athletic shoe with a predominately textile material upper that cover the ankle and with a rubber/plastic toe portion, a textile tongue, a lace closure, a rubber/plastic foxing band and a rubber/plastic sole. You state that the textile material uppers on these shoes are made of quick drying, breathable material that allows water and air to move freely in and out of the shoe. The outsoles are made of a high traction rubber that provides a firm footing even on wet or slippery surfaces. You also state that the midsoles have built- in drainage channels to direct water out of the shoe through drainage ports in the sidewall of the outsole, thereby not allowing for water to be trapped in the shoe. Style #315848 “Women’s Soaker Slip-on” is a closed-toe, open-heel slip-on shoe with a textile material upper, a foxing band and a rubber/plastic outer sole. It also has some of the same construction designs and quick drying material properties of the Nike “Soaker” styles that allow for these shoes to be worn even while walking in water. The applicable subheading for Style #315839 “Men’s Soaker Low” and Style #315852 “Women’s Soaker Mid” will be 6404.11.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear in which the upper’s external surface is predominately textile materials; with outer soles of rubber or plastics; tennis shoes, basketball shoes, gym shoes, training shoes and the like; valued over $12.00 per pair. The rate of duty will be 20% ad valorem. The applicable subheading for Style #315848 “Women’s Soaker Slip-on” will be 6404.19.35, HTSUS, 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 has open-toes or open-heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. We are returning the samples as you requested. 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