The tariff classification of footwear from China

N255233 December 2, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3940 Michael Ling Oakley Inc. 1 Icon Foothill Ranch, CA 92610 RE: The tariff classification of footwear from China Dear Mr. Ling: In your letters dated June 3, 2014, and July 7, 2014, you requested a tariff classification ruling. The sample submitted with your second letter was forwarded to the Customs and Border Protection laboratory for analysis. It is being returned to you as per your request. The Oakley brand, man’s golf shoe, style no. 14068-60B, is a below-the-ankle, slip-on, lace-less shoe with elastic gore on either side of the tongue. The upper is made from cotton textile. The outer sole is rubber or plastics with evenly-spaced, molded, star-shaped protrusions and textile material. The textile was found to occupy 48.4 percent of the surface area touching the ground. The protrusions measure less than ¼-inch long, are not sharp or pointy, and preclude classification as a “sports” shoe. Because the shoe is a slip-on and does not have laces, or another secure form of closure, it is precluded from classification as “athletic” footwear. The shoe is not “protective” nor does it have a foxing-like band. The applicable subheading for the man’s golf shoe, style no 14068-60B, will be 6404.19.3940, 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 of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: other: other: other: for men. The rate of duty will be 37.5 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