The tariff classification of footwear from Vietnam/China

N222918 July 19, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.9005, 6404.11.9020 Mr. Ken Skillman Mizuno 4925 Avalon Ridge Parkway One Jack Curran Way Norcross, GA 30071 RE: The tariff classification of footwear from Vietnam/China Dear Mr. Skillman: In your ruling letter dated June 20, 2012 you requested a tariff classification ruling for five styles of “athletic” footwear. The submitted half-pair samples identified as styles 430154 “Wave Tornado 8,” 430156 “Wave Lightning RX2,” 430158 “Wave Bolt 2” and 430159 “Wave Rally 4” are men’s and women’s lace-up “volleyball” shoes with molded rubber or plastics outer soles. The two component material uppers (which do not cover the ankle) are rubber or plastics and textile mesh, with the rubber or plastics predominating as the constituent material having the greatest external surface area. In a subsequent communication with our office, you provided an F.O.B. value over $12/pair for each shoe. The applicable subheading for the men’s and women’s athletic shoes, styles 430154 “Wave Tornado 8,” 430156 “Wave Lightning RX2,” 430158 “Wave Bolt 2” and 430159 “Wave Rally 4” will be 6402.99.9005, 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: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; footwear which is not 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; footwear that does not have open toes or open heels and is not of the slip-on type; 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 410502 “Training BE,” is a men’s lace-up “training running shoe” with a molded rubber or plastics outer sole. The two component material upper which does not cover the ankle is “synthetic suede” (textile for tariff classification purposes) and textile mesh, with the synthetic suede predominating as the constituent material having the greatest external surface area. In a subsequent communication with our office, you provided an F.O.B. value over $12.00/pair. The applicable subheading for the men’s “athletic” shoe, style 410502 “Training BE” 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. 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