The tariff classification of footwear from China

N050621 February 18, 2009 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.11.9020, 6404.11.9050 Ms. Billie Chartier L.L. Bean, Inc. 15 Casco Street Freeport, ME 04033 RE: The tariff classification of footwear from China Dear Ms. Chartier: In your letter dated January 27, 2009 you requested a tariff classification ruling for two half pair samples of footwear identified as item# HJR7, “Men’s Adventure Trail GTX Shoe” and as item# HJR8, “Women’s Adventure Trail GTX Shoe.” You describe the submitted samples as the men’s and the women’s versions of a low-top athletic, light hiking, trail running shoe that you state is designed for the fitness enthusiast. The shoe as you state, is built on a running last and is designed to be marketed for trail running and light hiking. Both the men’s and women’s versions of these athletic shoes have lace-up closures and uppers predominately of textile materials. You state that the external surface area of the upper for both the men’s and women’s shoe is comprised of 53% textile and 47% rubber/plastics materials. The shoes also have flexible rubber/plastic traction outsoles and you indicate in your letter that the shoes will be valued at over $12 per pair. The applicable subheading for item# HJR7, “Men’s Adventure Trail GTX Shoe” will be 6404.11.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material: Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12 per pair…for men. The rate of duty will be 20% ad valorem. The applicable subheading for item# HJR8, “Women’s Adventure Trail GTX Shoe” will be 6404.11.9050, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of textile material: Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12 per pair…for women. 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