The tariff classification of footwear from China

N119120 September 1, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.99.6040 Ms. Lacy Merrell Oakley, Inc. 1 Icon Foothill Ranch, CA 92610 RE: The tariff classification of footwear from China Dear Ms. Merrell: In your electronic ruling request submitted on August 13, 2010 you requested a tariff classification ruling. This ruling is being issued based upon the accuracy of your statements and the Interim Footwear Invoice provided by you regarding the percentage measurements of the materials used to manufacture this shoe. This information may be verified at the time of importation. The illustrative sample which you identify in descriptive literature as style #11130-009, is a men’s below-the-ankle lace-up “athletic-type” shoe with an outer sole of 100% rubber/plastics and an upper of predominately leather. The Interim Footwear Invoice provided by you gives an upper material component breakdown by percentage of 90% leather and 10% textile. You state that the shoe fits the tariff description of “tennis shoes, basketball shoes, gym shoes, training shoes and the like” and although not principally used for such athletic games or purposes, it has the general athletic appearance. Consequently, you suggest classification under subheading 6403.99.6040, Harmonized Tariff Schedule of the United States (HTSUS). We agree with this classification. The applicable subheading for style #11130-009, men’s athletic shoe will be 6403.99.6040, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for men, youths and boys: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like, for men: other. The rate of duty will be 8.5% 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