The tariff classification of footwear from China

N250118 February 25, 2014 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3115, 6404.11.9050, 6404.19.9060 Ms. Wynoka Harris Skechers, USA 228 Manhattan Beach Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of footwear from China Dear Ms. Harris: In your letter dated January 28, 2014 you requested a tariff classification ruling for four styles of footwear. Although your ruling request letter identifies the submitted samples as products of China, two of the submitted samples, styles DK64225BR and P64210CH, are marked “Made in Vietnam.” In a subsequent conversation with our office, you stated that these shoes were samples from a prior shipment but that all future production of these shoes will be from China. The other two samples, styles B305LK and W33811HT, are not marked. Also, be advised that since the gender of each shoe was not disclosed in your letter and because they are of a type commonly worn by both sexes, they will be classified as “footwear for women” pursuant to Statistical Note 1(c) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS). The submitted half pair sample identified as style “B305LK,” is an athletic shoe with a molded rubber or plastics outer sole and upper that does not cover the ankle. Even though the shoe does not have a foxing or a foxing-like band, it possesses characteristics in construction and styling, i.e. a padded insole and collar, foot support and general athletic appearance to warrant “athletic” classification. The applicable subheading for style “B305LK” will be 6402.99.3115, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics (except footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper and except footwear 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): other: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 6% ad valorem. The submitted half pair sample identified as style “W33811HT” is as an athletic hi-top shoe with a rubber or plastics outer sole and a textile material upper. The shoe has functional lacing over the tongue and can also be secured to the wearer’s foot using two slide fastener closures, one on each side of the upper. It has a foxing band that completely encircles the perimeter of the shoe which overlaps the upper by the requisite ¼ of an inch. It possesses characteristics in construction and styling, i.e. a padded insole, toe bumper, heel counter and general athletic appearance to warrant “athletic” classification. You provided an F.O.B. value over $12/pair. The applicable subheading for style “W33811HT” will be 6404.11.9050, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other. The rate of duty will be 20% ad valorem. The submitted half pair samples identified as styles “DK64225BR” and “P64210CH” are lace-up “casual” shoes with rubber or plastics outer soles and textile material uppers that do not cover the ankle. You state in your letter that these shoes are advertised as “relaxed fit” and are not marketed as tennis shoes. Although each shoe has a molded rubber or plastics sole that overlaps the upper by the requisite ¼ of an inch (thereby constituting a foxing-like band), they do not feature the construction or styling of an athletic shoe. You provided an F.O.B. value over $12/pair. The applicable subheading for styles “DK64225BR” and “P64210CH” will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $12/pair: for women: other. The rate of duty will be 9% 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/. The submitted samples identified as styles B305LK and W33811HT are not marked with the country of origin. Therefore, if imported as is, they will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.” 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