The tariff classification of footwear from Viet Nam

N175359 August 11, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3115, 6402.99.9005, 6404.11.9020, 6404.19.9060 Ms. Gita Yao Milgram & Company, Ltd. 400-645 Wellington Montreal, Quebec, CA H3C OL1 RE: The tariff classification of footwear from Viet Nam Dear Ms. Yao: In your letter dated June 15, 2011 you requested a tariff classification ruling for four styles of footwear on behalf of your client, Salomon SAS. Although your ruling request letter identifies the submitted samples as products of Viet Nam, the submitted samples are marked “Made in China.” You stated in a subsequent communication with this office that all future production of these samples will take place in Viet Nam. The submitted half pair sample identified as style “B3313 S-Wind Lace,” is a men’s below-the ankle closed toe/heel “athletic” shoe with a molded rubber/plastic outer sole. You identify the upper as synthetic suede (plastic) material which is backed and reinforced by a light-weight micro-fiber material. There is a one-piece rubber/plastic overlay which is affixed to and covers the sides and back of the shoe. This overlay incorporates two eyelet stays on either side of the shoe and includes a drawstring closure. The external surface area of the upper is considered rubber/plastics for tariff classification purposes. The shoe does not have a foxing or a foxing-like band, nor is it “protective.” You suggest classification under subheading 6402.99.3145, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; footwear that is not athletic. We agree with your suggested classification to the eighth digit only. We consider this shoe to be “athletic.” The applicable subheading for style “B3313 S-Wind Lace” will be 6402.99.3115, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90% 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: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 6% ad valorem. The submitted half pair sample identified as style “B2031 XA Comp6” is described by you as a men’s “sport/running” shoe with a rubber/plastic outer sole and a predominantly synthetic (plastic) upper. The synthetic plastic portion of the upper consists of a one-piece overlay which is stitched to and encircles a textile material upper. This overlay (which incorporates four eyelet stays on either side of the shoe) is lasted under the sole and contributes structural strength to the shoe. Consequently, it is included in the external surface area measurement of the upper. The shoe is held to the wearer’s foot with a drawstring closure. You provided an F.O.B. value of over $12/pair. The applicable subheading for style “B2031 XA Comp 6” will be 6402.99.9005, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; other: valued over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 20% ad valorem. The submitted half pair sample identified as style “B1963 X Over” is as a men’s below-the-ankle closed toe/heel “athletic” shoe with a rubber/plastic outer sole. You describe the upper as having synthetic “decorations” affixed to a textile surface. These decorations, which are not lasted under the sole and do not provide structural strength to an otherwise complete textile upper, are considered accessories or reinforcements and are not included in the external surface area measurement of the upper. The shoe is held to the wearer’s foot with a drawstring closure. You provided an F.O.B. value of over $12/pair and suggest classification under subheading 6404.19.9030, which provides for in pertinent part; footwear that is not “sports/athletic.” We disagree with this suggested classification. Additional U.S. Note 2 to Chapter 64, HTSUS, defines athletic footwear as “tennis shoes, basketball shoes, gym shoes, training shoes and the like (other than “sports” footwear as defined in Subheading Note 1 to Chapter 64, HTSUS) whether or not principally used for such athletic games or purposes. We consider this shoe to be “athletic.” The applicable subheading for style “B1963 X Over” will be 6404.11.9020, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.00/pair: for men: other. The rate of duty will be 20% ad valorem. The submitted half pair sample identified as style “B3340 Synapse Mid” is described by you as a women’s “hiking” shoe with a rubber/plastic outer sole and a synthetic (plastic) upper. Like style “B1963 X Over,” the rubber/plastic overlays (accessories or reinforcements) are excluded from the external surface area of the otherwise complete and “plausible” textile material upper. Consequently, we disagree with your suggested classification under heading 6402, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics. The shoe is held to the wearer’s foot with a drawstring closure. You provided an F.O.B. value of over $12/pair. The applicable subheading for style “B3340 Synapse Mid” will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $12.00/pair: for women: other. The rate of duty will be 9% 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