The tariff classification of footwear from China

N094598 March 3, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3115 Ms. Yan Wu American Sporting Goods Corporation 101 Enterprise, Suite 100 Aliso Viejo, CA 92656 RE: The tariff classification of footwear from China Dear Ms. Wu: In your letter dated February 10, 2010 you requested a tariff classification ruling for men’s and women’s athletic shoes. Style A106M, which you identify as a men’s cross training shoe, is a size 9 below-the-ankle lace-up “athletic” shoe. The molded outer sole is composed of rubber/plastics and overlaps the upper by less than ¼ inch; therefore the shoe does not have a foxing or foxing-like band. The material composition breakdown provided on the Interim Footwear Invoice shows the external surface area of the upper to be 96.62% rubber/plastics and 3.38% textile materials. Style A106W, which you identify as a women’s cross training shoe, is a size 7 below-the-ankle lace-up “athletic” shoe. The molded outer sole is composed of rubber/plastics and overlaps the upper by less than ¼ inch; therefore the shoe does not have a foxing or foxing-like band. The material composition breakdown provided on the Interim Footwear Invoice shows the external surface area of the upper to be 96.25% rubber/plastics and 3.75% textile materials. The applicable subheading for both Style A106M and Style A106W, men’s and women’s cross training shoes, respectively, will be 6402.99.3115, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 6 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division