The tariff classification of footwear from China

N245299 September 16, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.9005 Ms. Stacey Nesseth Red Wing Shoes 314 Main Street Red Wing, MN 55066-2337 RE: The tariff classification of footwear from China Dear Ms. Nesseth: In your letters dated July 10, 2013 and August 16, 2013 you requested a tariff classification ruling. The submitted sample identified as style #7053 “Lotic,” is described by you as a women’s “performance hiking shoe.” The shoe has a rubber or plastics outer sole and a predominately rubber or plastics upper that does not cover the ankle. You provided surface area measurements of the two component material upper in which the rubber or plastics exceeds 50% of its total surface area. Please note that the PU film is considered upper material because it is either lasted under or attached to pieces that are lasted under the sole. The shoe is lightweight with a flexible sole and has a foxing-like band which substantially encircles the perimeter of the shoe and overlaps the upper by the requisite ¼ of an inch. These features, in addition to its athletic appearance, are indicative of athletic footwear and will be classified as such. You suggest classification under subheading 6404.19.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; footwear having uppers of textile materials. We disagree with this suggested classification based upon General Rules of Interpretation (GRI) 1, which states that ‘classification shall be determined according to the terms of the headings and any relative section and chapter notes.’ Your suggested classification implies that the F.O.B. value is over $12/pair. The applicable subheading for the women’s athletic shoe, style #7053 “Lotic” 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, Myles B. Harmon Acting Director National Commodity Specialist Division