The tariff classification of footwear from China

N255296 July 29, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.11.9020 Ms. Leigh Wang VF Outdoor Inc. 6550 Katella Avenue Cypress, CA 90630 RE: The tariff classification of footwear from China Dear Ms. Wang: In your letter dated June 7, 2014 you requested a tariff classification ruling. The submitted sample identified as style # VN-OXB36BT, “Authentic Lite,” is a men’s below the ankle laced up casual shoe with a flexible rubber or plastics outer sole and a textile upper. The shoe does have a foxing or a foxing-like band and is not “protective.” You suggest an eight digit classification of 6404.19.90 and contend that the shoe does not possess the padding and stability characteristics associated with that of “athletic” footwear. We disagree. Although the sneaker does not possess all features associated with athletic footwear, it does resemble athletic footwear in construction and styling and will be classified as such. You provided an F.O.B. value of over $12.00/pair. The applicable subheading for the style # VN-OXB36BT, “Authentic Lite,” will be 6404.11.9020, 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: 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 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 @:STACEY.KALKINES@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division