The tariff classification of footwear from China

N211375 April 24, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.11.9020, 6404.19.9030 Mr. John Pellegrini McGuire Woods, LLP 1345 Avenue of the Americas, 7th Flr. New York, NY 10105-0106 RE: The tariff classification of footwear from China Dear Mr. Pellegrini: In your letter dated March 27, 2012 you requested a tariff classification ruling on behalf of your client, Stride Sourcing International, Inc. for three styles of men’s “casual” shoes. The submitted half-pair sample identified as stock # “KDKM13-6D,” is a men’s lace-up “athletic” shoe with a rubber or plastics outer sole, attached to which is a foxing band which overlaps the upper by at least ¼ of an inch and substantially encircles the entire shoe. The textile upper does not cover the ankle and is made of vegetable fibers. You contend that this shoe does not possess the characteristics of “athletic” footwear and suggest classification under subheading 6404.19.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear other than “sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like.” We disagree with this suggested classification. This lightweight sneaker is mostly associated with tennis footwear in construction and appearance and as such, is “athletic” for tariff classification purposes. You provided an F.O.B. value in excess of $12/pair. The applicable subheading for the men’s “athletic” shoe, stock # “KDKM13-6D” 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: sports footwear; 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 samples identified as stock #’s “KDKM13-7C” and “MF44858,” are men’s lace-up “casual” shoes with rubber or plastics outer soles and predominantly textile uppers which do not cover the ankle. You contend that both of these shoes, one having a jute wrap and the other of “chukka” height, respectively, do not possess the characteristics of “athletic” footwear. We agree with this contention. You provided an F.O.B. value in excess of $12.00/pair for each shoe. The applicable subheading for both of the men’s casual shoes, stock #’s “KDKM13-7C” and “MF44858,” will be 6404.19.9030, 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: not sports or athletic footwear; other: valued over $12.00/pair: for men. 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, Thomas J. Russo Director National Commodity Specialist Division