The tariff classification of footwear from China

N247003 December 20, 2013 CLA-2-64:RR:NC:N4:447  CATEGORY: Classification TARIFF NO.: 6404.11.9020  Mr. Peter Jay Baskin Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad StreetNew 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., for three styles of men’s footwear.The submitted half pair sample identified by you as style #20049-1 “Razor,” is a men’s “athletic” shoe with a rubber or plastics outer sole and a textile material upper that covers the ankle. The shoe’s construction exhibits what you describe as a dual layered upper; a complete interior low-top “athletic-type” textile material upper with a drawstring closure, covered by an external hi-top textile material upper with a slide fastener closure at the instep and a hook and loop closure strap at its top. This shoe is lightweight in construction and has an outer sole designed for running/jogging on snow covered outdoor trails and similar “slippery” surfaces. The submitted half pair samples identified by you as style #15041-3 “Virtue” and style #10050-1 “Guide TR 2,” are men’s lace-up “athletic” shoes with rubber or plastics outer soles and textile material uppers that do not cover the ankle. These shoes are lightweight and flexible in construction and feature many characteristics of athletic shoes. You provided an F.O.B. value over $12 per pair for all three shoes and suggest classification under subheading 6404.19.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear other than athletic footwear. We disagree with this suggested classification. The applicable subheading for all three men’s athletic shoes identified as style #20049-1 “Razor,” style #15041-3 “Virtue” and style #10050-1 “Guide TR 2” 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.We are returning the samples as requested by you.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