The tariff classification of footwear from China

N252839 May 27, 2014 CLA-2-64:OT:RR:NC:1:447 CATEGORY: Classification TARIFF NO.: 6404.11.9020; 6404.11.9050; 6404.19.9030; 6404.19.9060 Ms. Stacey Nesseth Red Wing Shoe Company 314 Main Street Red Wing, MN 55066-2337 RE: The tariff classification of footwear from China Dear Ms. Nesseth: In your letter dated April 24, 2014 you requested a tariff classification ruling. The submitted samples are above the ankle footwear. You state style #2338 (women’s) and style # 6330 (men’s) have textile uppers incorporating aluminum toe caps and rubber/plastic outer soles with electrical hazard protection added. In an email correspondence, you also ask for a classification of these items without the metal toe components. The shoes, without the toe caps, feature certain characteristics of athletic footwear such as flexible outer soles, secure means of closure, and a general athletic appearance. You provided an F.O.B. value greater than $12.00 per pair. You suggested classification under 6404.19.2060, Harmonized Tariff Schedule of the United States (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: 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: for women. We disagree. The submitted samples do not meet the protection requirements for that classification. The shoes do not offer substantially more protection from cold or inclement weather than other shoes of that type. The applicable subheading for Style #6330 without a metal toe cap will be 6404.11.9020, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.00/pair: for men: other. The rate of duty will be 20% ad valorem. The applicable subheading for Style # 2338 without a metal toe cap would be 6404.11.9050, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: 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 applicable subheading for Style #6330 with the metal toe cap will be 6404.19.9030, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for men. The rate of duty will be 9% ad valorem. The applicable subheading for Style #2338 with the metal toe cap will be 6404.19.9060, Harmonized Tariff Schedule of the United States (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. The rate of duty will be 9 percent 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: STACEY.KALKINES@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division