The tariff classification of footwear from China

N243454 July 15, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.9005 Ms. Dianna J. Garren Emo Trans Customized Global Logistics 20 Southwoods Parkway, Suite 500 Atlanta, GA 30354 RE: The tariff classification of footwear from China Dear Ms. Garren: In your ruling letter dated June 20, 2013 you requested a tariff classification ruling on behalf of your client, Dunlop Sports Group. The submitted half-pair sample identified as model no. 159859-C2750 “S.ACE AG,” is a men’s “athletic” shoe with a molded rubber or plastics outer sole which substantially encircles and overlaps the upper by the requisite ¼ of an inch, thereby constituting a foxing-like band. The two component material upper (which does not cover the ankle) is rubber or plastics with multiple cut-outs on either side that expose the outside portion of the shoe’s textile lining. These exposed textile areas are larger than a collar button and are factored into the measurement of the upper’s external surface area. Consequently, these textile areas, in addition to the textile lining which extends upward of the top line of the shoe, the textile material at the back of the heel and the textile heel tab, account for more than 10 percent of the upper’s external surface area. Therefore, we disagree with your suggested classification under subheading 6402.99.3115, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; footwear having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics and footwear that does not have a foxing or a foxing-like band. You provided an F.O.B. value over $12/pair. The applicable subheading for the men’s athletic shoe, model no. 159859-C2750 “S.ACE AG” will be 6402.99.9005, 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 that has a foxing or a foxing-like band; 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. 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