The tariff classification of footwear from China

N255022 July 31, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.:6404.19.2030; 6404.19.9030 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 letters dated May12, 2014 and July 2, 2014 you requested a tariff classification ruling. The submitted samples identified as “VaprTrek Oxford,” and “VaprTrek Hiker,” are men’s closed toe/closed heel lace-up footwear with rubber and plastics outer soles. The textile uppers have a plastic overlay designed to resemble branches but do not lend structure or support to the shoes. Consequently, the textile material predominates as the constituent material having the greatest external surface area. The above the ankle “VaprTrek Hiker,” labeled and designed to be protective, includes a “waterproof” booty liner used for hunting. You provided a value of $36.60 per pair. For the below the ankle “VaprTrek Oxford,” you provided a value of $29.81 per pair; this shoe is not “protective”. You suggest classification of 6404.11.9020 which is the provision for athletic footwear. We disagree. The design does not resemble athletic footwear in construction, styling and characteristics associated with athletic footwear including a flexible sole, lateral movement stabilizers to support quick side-to-side movement, and foxing-like bands. It will not be classified as such. The applicable subheading for the men’s boot “VaprTrek Hiker,” will be 6404.19.2030, 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: which is not “sports” or “athletic” footwear; 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 men. The rate of duty will be 37.5 percent ad valorem. The applicable subheading for the “VaprTrek Oxford,” 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 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 Director National Commodity Specialist Division