The tariff classification of footwear from China

N014576 August 2, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.11.9050 Ms. Sara K. Bowersox Dr. Martens AirWair USA, LLC 3627 N. Anchor St. Portland, OR 97217 RE: The tariff classification of footwear from China Dear Ms. Bowersox: In your letter dated July 18, 2007 you requested a tariff classification ruling. The submitted half pair sample, identified as Style R12514245, is a below the ankle height athletic type shoe that has a predominately textile material upper and a six eyelet lace closure. You state that this is an adult size “unisex” shoe with a rubber/plastic outer sole and a textile material upper with a leather heel stripe at the back. This “sneaker” like athletic shoe also has a textile tongue, a heel stiffener for support, a rubber/plastic toe cap/toe bumper, a thick foam cushion insole and a molded rubber/plastic cupsole bottom with an encircling ¾-inch high foxing band. In general, this shoe is lightweight, flexible and by designed has many of the same features indicative of athletic footwear. You have informed this office by telephone that the shoe will have an imported price of over $12 per pair. Chapter 64, HTSUS, Additional U.S. Note 2 provides that for the purposes of this chapter, the term “tennis shoes, basketball shoes, gym shoes, training shoes and the like” covers athletic footwear other than sports footwear, whether or not principally used for such athletic games or purposes. The applicable subheading for this adult size unisex shoe, Style R12514245, will be 6404.11.9050, 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. 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/. We are returning the sample 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