The tariff classification of footwear from China

N087664 January 4, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.11.9020 Ms. Ruth Texeira Columbia Sportswear Company 14375 SW Science Park Drive Portland, OR 97229 RE: The tariff classification of footwear from China Dear Ms. Texiera: In your letter dated December 7, 2009 you requested a tariff classification ruling for a men’s athletic shoe. The submitted sample which you identify as Style BM1453, is a men’s size 9 above-the-ankle multisport winter shoe. You state in your letter that the outer sole is composed of rubber/plastics and is designed for traction and flexibility and that the upper is composed predominately of textile material. You also state that the shoe will be marketed for “winter trekking, snowshoeing and higher aerobic activities that require a lightweight flexible shoe” and as such, should be considered athletic. The shoe has 100 grams of Thinsulate® and an F.O.B. value greater than $12.00/pair. You provided a suggested classification of 6404.11.9020. We agree with this classification. The applicable subheading for Style BM1453 men’s winter shoe will be 6404.11.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.00/pair: for men: other. 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/. 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division