The tariff classification of footwear from China

N170882 July 5, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.31 Mr. William J. Maloney Rode & Qualey Attorneys at Law 55 West 39th Street New York, NY 10018 RE: The tariff classification of footwear from China Dear Mr. Maloney: In your letter dated June 10, 2011 you requested a tariff classification ruling for men’s and women’s “athletic” shoes. The submitted half-pair samples identified as men’s and women’s “Gnarkosi” shoes are described by you as lace-up “athletic” shoes (designed for use in water environments), with uppers of rubber/plastics. You state that the molded rubber/plastic mid-sole of each shoe is “unique” in that it constitutes the sole and extends upward to form a significant part of the upper as well. You reference Customs position regarding molded soles where the line of demarcation between the sole and the upper is not readily identifiable. In such a case, the upper is defined as that portion which covers the sides and the top of the foot. In the instant case, there is a toe and heel bumper applied to the sole of each shoe, the latter of which lies below the “upper” portion of the midsole(s). Consequently, you contend that the heel bumper does not constitute a foxing or a foxing-like band. We agree with this contention and with your contention that the toe bumper does not substantially encircle the perimeter of the shoe(s). Neither shoe is protective against water due to the perforations in the mid-sole which are designed to allow water which has entered the shoe to drain. The applicable subheading for men’s and women’s “Gnarkosi” shoes will be 6402.99.31, 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. 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