The tariff classification of footwear from China

N105688 June 9, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.90 Ms. Jenny Fu Hecny Brokerage Services, Inc. 1460 Francisco Street Torrance, CA 90501 RE: The tariff classification of footwear from China Dear Ms. Fu: In your letter dated May 11, 2010, you requested a tariff classification ruling on behalf of Athletic Training Innovations LLC, Kenner, LA. A sample pair of footwear, copies of suggested training programs, a DVD, and a textile strap was submitted with your request. Style # KATAPULT2009 is an over the ankle training shoe, with an upper and outer sole of rubber/plastics, for use by men and women. The outer sole is molded over the upper forming a foxing-like band. Unlike traditional athletic shoes, these shoes do not have a cushioned heel portion of an outer sole in contact with the ground. Instead they have a large elevated platform-type outer sole permanently affixed under the front part of the foot that extends past the outline of the foot. It is designed to provide stability yet keep the wearer’s heel from touching the ground. The footwear is imported with a product information DVD and a textile strap that measures approximately 1-1/2 inch wide and 6 feet long. The DVD shows a woman wrapping the strap around her shoes and performing stretching exercises, and a man and woman demonstrating various field exercises while wearing the shoes. The essential character of this set is the footwear. The applicable subheading for the Style # KATAPULT2009 will be 6402.91.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: other: valued at over $12/pair. The rate of duty will be 20 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