The tariff classification of footwear from China

N253934 June 18, 2014 CLA-2-64:OT:RR:NC:1:447 CATEGORY: Classification TARIFF NO.: 6402.99.9031, 6404.19.9030 Mr. Gordon C. Anderson C.H. Robinson Worldwide, Inc. 14800 Charlson Road, Suite 400 Eden Prairie, MN 55347-5048 RE: The tariff classification of footwear from China Dear Mr. Anderson: In your letter dated May 19, 2014, you requested a tariff classification ruling on behalf of your client, Weinbrenner Shoe Company. The submitted samples identified as styles “Engelbert Strauss” and “Seam-less” are men’s lace-up shoes that do not cover the ankle and have rubber or plastics outer soles. The “Engelbert Strauss” upper consists of predominantly nylon mesh fabric with rubber or plastics. The “Seam-less” upper consists of rubber or plastics mesh that provides structure and strength to the upper, with nylon textile visible through openings smaller than a collar button. Both styles feature a protective safety toe cap and are valued at more than $12.00 per pair. You contend that the shoes possess the general appearance associated with athletic footwear, but are not athletic footwear. We agree. The added weight of the safety toe caps and the rigid outer sole precludes classification as athletic footwear. The applicable subheading for the “Seam-less” footwear will be 6402.99.9031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics, other footwear: other: other: other: other: valued over $12/pair. The rate of duty will be 20 percent ad valorem. The applicable subheading for the “Engelbert Strauss” footwear 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: footwear with outer soles of rubber or plastics: other: valued over $12.00/pair: for men. 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