The tariff classification of footwear with from China.

N041788 November 3, 2008 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 6403.99.6040, 6403.99.9031, 6404.11.9020 Mr. Edward E. Foster Cole Haan One Cole Haan Drive Yarmouth, ME 04096 RE: The tariff classification of footwear with from China. Dear Mr. Foster: In your letter dated October 13, 2008, you requested a tariff classification ruling for four styles of “sports inspired” footwear. You have submitted samples identified as Style C07424, Style D27724, Style C07410 and C07418. Style C07424 is described as men’s textile upper leisure shoe with a rubber sole and foxing-like band valued over $12/pair. The submitted sample is a man’s size 8.5 lace-up, below-the-ankle “sneaker” style shoe with a flexible rubber/plastics outer sole. Additional U.S. Note 2, Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), 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. It is the position of USCBP that athletic footwear under subheading 6404.11, HTSUS, must be constructed for an activity that requires fast footwork or extensive running. However, it is not necessary that the footwear be principally used for that activity. Therefore, Style C07424 is athletic footwear for classification purposes. The applicable subheading for Style C07424 will be 6404.11.9020, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of textile materials: Sports footwear: tennis shoes, basketball shoes, gym shoes, training shoes and the like: valued over $12/pair, for men: other. The rate of duty will be 20 percent ad valorem. Style D27724 is described as a women’s cow leather upper leisure shoe with a rubber sole. You state that the shoe is modeled after a running shoe but lacks basic support items like a pronation device. The submitted sample is a women’s size 6B lace-up, below-the-ankle athletic shoe. The applicable subheading for Style D27724 will be 6403.99.9031, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of leather: other: other: for other persons: valued over $2.50/pair, tennis shoes, basketball shoes, and the like, for women, other. The rate of duty will be 10 percent ad valorem. Style C07410 and Style C07418 are described as men’s cow leather upper, rubber sole leisure shoes. You state that both shoes are modeled after court shoes but are highly unlikely to ever be used in this capacity. The submitted samples are lace-up, below-the-ankle athletic shoes with foxing or foxing-like bands. Style C07410 is marked inside the tongue indicating Men’s Size 8 ½ M. Style C07418 is, as you note, not marked with either a size or country of origin marking. You state that the production footwear will be marketed with the country of origin and the word “Men’s” preceding the size. The applicable subheading for Style C07410 and Style C07418 (indication men’s gender sizing) will be 6403.99.6040, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of leather: other: other: for men, youths and boys: tennis shoes, basketball shoes, and the like, for men, other. The rate of duty will be 8.5 percent 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