The tariff classification of footwear from China

N207537 March 26, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.9061 Mr. Kevin Jackson Converse, Inc. One High Street North Andover, MA 01845 RE: The tariff classification of footwear from China Dear Mr. Jackson: In your letter dated March 1, 2012 you requested a tariff classification ruling. The submitted half-pair sample identified as style “Chuck Taylor All Star Specialty Ox,” is a women’s low cut lace-up sneaker with a rubber or plastics outer sole to which a foxing band is applied. The textile base upper is completely covered with overlapping plastic sequins which constitute the constituent material having the greatest external surface area of the upper. You assert that the sneaker is “non-athletic” based on U.S. Customs Treasury Decision (T.D. 93-88) Footwear Definitions which states in pertinent part; “Athletic (footwear) does not include shoes that resemble sport shoes but clearly could not be used at all in that sporting activity. Examples include sneakers with a sequined or extensively embroidered upper.” We agree with this assertion. However, because the textile is completely obscured by the plastic sequins, we disagree with your suggested classification under subheading 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; footwear with uppers of textile materials. You provided an F.O.B. value over $12.00. The applicable subheading for the women’s sneaker, style “Chuck Taylor All Star Specialty Ox” will be 6402.99.9061, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle: 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 a foxing-like band; other: valued over $12/pair: not tennis shoes, basketball shoes, gym shoes, training shoes and the like; for women. The rate of duty will be 20 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, Thomas J. Russo Director National Commodity Specialist Division