The tariff classification of footwear from China

N144457 February 18, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.11.7060 Mr. Mitchell D. Miller Doing His Work First, Inc. 250 Grady Montgomery Drive, Suite D Jackson, TN 38301 RE: The tariff classification of footwear from China Dear Mr. Miller: In your electronic ruling request submitted on January 21, 2011 you requested a tariff classification ruling for a shoe sole (base) and three styles of “interchangeable” shoe uppers, known collectively as “Fit Ur Mood” shoes. The illustrative sample identified in descriptive literature as style WBM6004, is an ankle high lace-up “athletic” shoe upper of 100% pu (polyurethane) rubber or plastics materials. Style WBM4003 is an ankle high lace-up “athletic” shoe upper of 100% textile materials. Style WCL8006 is a low cut lace-up “athletic” shoe upper of 75% pu (polyurethane) rubber or plastics materials and 25% textile materials, thereby making it predominately rubber/plastics for tariff classification purposes. These interchangeable uppers are to be attached individually to a rubber/plastics outer sole/sole (base) by means of a slide fastener, one half of which is attached to the sole at the feather line with the corresponding half attached to the upper. These “Fit Ur Mood” shoes are marketed as an “innovative shoe technology that lets you change your shoe style as quick as you can zip of the zipper! With each shoe purchase you will get 3 pairs of shoes!” You state that the customer’s order will be packaged for retail sale and shipped in a shoe box and will include one sole (and insole) and three uppers (including laces). In a subsequent communication with our office, you stated that these three upper styles are for women, only, and provided an F.O.B. value of $3.02 for style WBM4003, the textile upper. Classification under the Harmonized Tariff Schedule of the United States, (HTSUS) is governed by the General Rules of Interpretation (GRI's). GRI 3(b) provides for composite goods made up of different components. Explanatory Note IX to GRI 3(b) provides that composite goods can consist of separable components, provided these components are adapted to one another and are mutually complementary and that together they form a whole that would not normally be offered for sale separately. The sole (base) and interchangeable uppers are a composite good.  GRI 3 (a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.  3(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.  3(c) When goods cannot be classified by reference to 3(a) or 3(b); they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.     The footwear (base) with interchangeable uppers is not classifiable in accordance with GRI 3(a) or (b) because the competing headings are equally specific. Therefore, GRI 3(c) determines the applicable subheading. Footwear with outer soles and uppers of rubber or plastics falls within heading 6402, HTSUS. Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials falls within heading 6404, HTSUS; therefore, by application of GRI 3(c) the footwear is classified in heading 6404, HTSUS. The applicable subheading for style WBM4003 will be 6404.11.7060 , 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 $3 but not over $6.50/pair: other: for women. The rate of duty will be 90 cents/pair + 37.5 % 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