The tariff classification of footwear from China

N247001 December 23, 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. Samples of four styles submitted with your request were examined and returned. The styles identified as “Jazz Low Pro Vegan” no. 2887-46 and “Virrata” no. 20175-8, are men’s, below-the-ankle, athletic shoes. Both have predominantly textile uppers with lace closures, athletic styling, and rubber or plastic outer soles, valued at over $12.00/pair. You contend that the footwear do not possess certain characteristics associated with athletic footwear and are for casual wear and /or walking. You suggest classification under subheading 6404.19.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for non-athletic footwear. We disagree. Both styles resemble athletic shoes having secure uppers and flexible traction outer soles which enable the wearer to engage in activities requiring fast footwork or extensive running. The applicable subheading for styles “Jazz Low Pro Vegan” no. 2887-46 and “Virrata” no. 20175-8, men’s lace-up athletic shoes, 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. Your inquiry does not provide enough information for us to issue a classification ruling on the “Jazz Low Pro” no. 2866-136 and the “Mod O” no. 70059-10. The uppers of both styles appear to be constructed with leather (suede), rubber or plastics, and textile. Please state the identity and external surface area measurements, by percentage, for all component materials comprising the upper (including any accessories or reinforcements) for both styles. When this information is available, you may resubmit your request and samples. 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