The tariff classification of footwear from China and Vietnam

N260181 January 15, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.11.9050; 6404.19.9060 Ms. Jeannine Greener Eddie Bauer 10401 NE 8th Street, Suite 500 Bellevue, Washington 98004 RE: The tariff classification of footwear from China and Vietnam Dear Ms. Greener: In your letter dated December 11, 2014, you requested a tariff classification ruling on three styles of imported footwear. As requested the submitted samples are being returned. Item # 020-6133 (Sample #1) is a women’s below the ankle, lace-up, athletic shoe with a rubber or plastics outer sole. The upper is comprised predominately from man-made fiber textile material. The shoe has a padded tongue with a rubber or plastics piece containing a logo, rubber or plastics toe bumper, and a heel tab. The shoe is not protective and does not have a foxing or foxing like band. It is valued over $12/pair. You suggest classification of this shoe in 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), the provision for non-athletic, or casual, footwear. We disagree. Item #020-6133 has most of the physical characteristics common to athletic footwear such as a lightweight, flexible, cushioned outer sole that provides traction, a secure form of closure, and an athletic appearance. For these reasons the shoe will be classified elsewhere. The applicable subheading for Item # 020-6133 (Sample #1) will 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 percent ad valorem. Item # 020-6191 (Sample #3) is a women’s above the ankle fashion boot with a rubber or plastics outer sole. The upper is made from man-made fiber textile and a faux fur cuff at the topline measuring approximately 2-1/2 inches. The boot features both a functional frontal lace up closure and an approximately 7-inch long slide fastener closure on the lateral side. The shaft of the boot and inner sole are lined with a thin fabric. The boot would not be considered protective against cold or inclement weather. It does not have a foxing band and is valued over $12/pair. You suggest that the boot be classified under subheading 6404.19.2030, HTSUS, which provides for footwear that is protective against water, oil, grease or chemicals or cold or inclement weather. We disagree with this classification. T.D. 93-88 defines footwear that is a "protection" against cold or inclement weather as including all items lined with thinsulate, fleece, or foamed which, uncompressed, is more than ½ inch thick. Although the boot does contain a lining (including the inner sole), the lining is thin. The applicable subheading for Item # 020-6191 (Sample #3) will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer sloes 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/. Your inquiry does not provide enough information for us to give a classification ruling on Item # 020-6129 (Sample #2). Your request for a classification ruling should include the external surface area measurements, by percentage, for all component materials comprising the upper of the submitted sample, excluding any accessories or reinforcements (as per Note 4(a) to Chapter 64, HTSUS). Specifically, what are the surface area measurements of the textile and plastic materials? When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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