The tariff classification of footwear from China

N247000 December 20, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.11.9020 Mr. Peter Jay Baskin Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of footwear from China Dear Mr. Baskin: In your letter dated August 6, 2013 you requested a tariff classification ruling on behalf of your client, Wolverine World Wide, Inc. The submitted half-pair sample identified as style #T50783 “Whino Lace Dark Burlap,” is a men’s lace-up shoe with a rubber or plastics outer sole and a “burlap” textile material upper that does not cover the ankle. You contend that the shoe does not possess certain characteristics associated with “athletic” footwear (i.e. padding and a traction outer sole) and more closely resembles a boat shoe. Consequently, you suggest classification under subheading 6404.19.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for non-athletic footwear. We disagree with this suggested classification. Although a small portion of the external surface of the outer sole is a “cut sole” with wave shaped cuts, it resembles an athletic shoe in construction and styling. You provided an F.O.B. value over $12.00/pair. The applicable subheading for the men’s lace-up athletic shoe, style # T50783 “Whino Lace Dark Burlap” will be 6404.11.9020, HTSUS, which provides for footwear in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber or plastics; which is “athletic” footwear; and which is valued over $12.00 per pair. 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, Gwenn Klein-Kirschner Acting Director National Commodity Specialist Division