The tariff classification of footwear from China

N116844 August 19, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.19.1520, 6402.99.6030 Ms. Joanne Peng Twin Best, Inc. 10155 E. Rush Street So. El Monte, CA 91733 RE: The tariff classification of footwear from China Dear Ms. Peng: In your undated letter, you requested a tariff classification ruling. The submitted half-pair sample identified as style #C0292, is a men’s size 7.5 outdoor soccer shoe with an outer sole and upper composed of rubber/plastics. The outer sole features twelve ¼ inch rubber projections or “cleats” spaced between 1 3/16th - 1 5/16th of an inch apart on center and provides traction to the wearer engaged in a sporting activity such as soccer. Consequently, the shoe meets the tariff definition of “sports footwear” under Subheading Note 1(a) to Chapter 64 of the Harmonized Tariff Schedule of the United States, (HTSUS). The shoe does not have a foxing or foxing-like band. The applicable subheading for style #C0292 will be 6402.19.1520, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: sports footwear: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics (except footwear having a foxing or 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: for men. The rate of duty will be 5.1% ad valorem. The submitted half-pair sample identified as style #C098P, described by you as an indoor soccer shoe, is a men’s below-the-ankle lace-up “athletic” shoe with an outer sole and upper composed of rubber/plastics. The shoe features a foxing or foxing-like band which is applied or molded at the sole and overlaps the upper by ¼ of an inch. The F.O.B. value is $2.95 per pair. The applicable subheading for style #C098P, athletic shoe will be 6402.99.6030, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued not over $3/pair: other: for men. The rate of duty will be 48% 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/. With regard to the submitted half-pair sample identified as style #219, we are precluded from issuing a ruling for an outdoor shoe with an outer sole composed, in part, of textile material. In late 2003, Customs and Border Protection (CBP) advised the footwear importing community of our intent to reconsider certain published rulings concerning textile-soled footwear, and to initiate a notice and comment procedure pursuant to 19 U.S.C.1625(c), proposing to revoke or modify one or more rulings. Upon further consideration, CBP has decided to seek the views of the World Customs Organization’s Harmonized System Committee before initiating the above-referenced notice and comment procedure. The Committee will be asked to examine certain sample footwear, to consider whether the textile material applied to rubber/plastic constitutes the constituent material of the outer sole, and to decide its classification. Although previous published rulings on footwear with textile soles (an “other” material) remain in effect, CBP does not intend, at this time, to issue prospective rulings on textile-soled footwear for outdoor use, and will also refrain from issuing rulings on footwear with outer soles of “other” materials of similar durability. Once the Harmonized System Committee has expressed its views and the notice and comment procedure has been completed, you may, if you wish, resubmit your request for a prospective ruling. 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