The tariff classification of footwear from Thailand

N236683 January 8, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.11.8960 Mr. Solomon Sarang C.H. Robinson International, Inc. 18620 Harmon Avenue Carson, CA 90746 RE: The tariff classification of footwear from Thailand Dear Mr. Sarang: In your letter dated December 19, 2012 you requested a tariff classification ruling on behalf of your client, O’Neill Wetsuits, LLC. The submitted sample identified as style #4055, is a pair of unisex lace-up “surfing” shoes with rubber or plastics outer soles and predominately stretch neoprene textile uppers. The sole of each shoe has a foxing band which overlaps the upper by the requisite ¼ of an inch and completely encircles the perimeter of the shoe. There are 3 ventilation holes on each side of the foxing band which pass through to the inside of the shoe. Although these shoes are not like the exemplar “athletic” shoes defined in Additional U.S. Note 2 to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), they are lightweight and flexible and have a general athletic appearance. You provided an F.O.B. value over $6.50 but less than $12/pair. Please note that Statistical Note 1(c) to Chapter 64, HTSUS, states; ‘the term “footwear for women” covers footwear of American women’s size 4 and larger, whether for females or of types commonly worn by both sexes.’ Since this is the type of footwear that is commonly worn by both sexes, these shoes are considered “unisex.” The applicable subheading for the unisex athletic shoes, style #4055 will be 6404.11.8960, 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 $6.50 but not over $12.00/pair: other: for women. The rate of duty will be 90 cents/pair + 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