The tariff classification of footwear from China and Vietnam

N281154 January 12, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.11.9020; 6404.19.9030 Mr. Gregory Watts Skechers USA, Inc. 225 Manhattan Beach Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of footwear from China and Vietnam Dear Mr. Watts: In your letter dated November 3, 2016, you requested a tariff classification ruling. The submitted samples are identified as style numbers 64953, 65027, 64943, 64935 and 64917. The samples will be returned. Style numbers 64953, 64935 and 64917 are men’s, close toe/closed heel, below-the-ankle, lace-up shoes, with outer soles of rubber or plastics. The external surface area of the uppers (ESAU) of each of these styles is predominantly textile material. They have secure closures and have the overall appearance, in style and construction, of athletic footwear. All have foxing-like bands and feature underfoot cushioning. The flexible outer soles provide adequate traction for athletic pursuits. The F.O.B. values are over $12 per pair. For style # 64935 you suggest classification of 6404.11.9030, Harmonized Tariff Schedule of the United States (HTSUS), which is not an existing subheading number. You state you believe the shoe to be non-athletic however, suggest an athletic subheading to the sixth digit. The style has the characteristics consistent with athletic footwear such as a secure closure, underfoot cushioning, traction outer sole, and athletic appearance, and will be classified as athletic footwear. The applicable subheading for style numbers 64953, 64935 and 64917 will be 6404.11.9020, 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 men: other. The rate of duty will be 20 percent ad valorem. Style # 64943 is a man’s, closed toe/closed heel, below-the-ankle, lace-up shoe with an outer sole of rubber or plastics. The external surface area of the upper (ESAU) is predominantly textile material. The oxford style shoe does not have an athletic appearance. You provided an F.O.B. value of $15.75 per pair. Style # 65027 is a man’s, closed toe/closed heel, below-the-ankle, lace-up shoe with an outer sole of rubber or plastics. The external surface area of the upper (ESAU) is predominantly textile material. This style shoe does not have an athletic appearance. You suggest style # 65027 should be classified as athletic footwear under 6404.11.9020, HTSUS. We disagree. Although it has adequate underfoot cushioning and a traction outer sole, we don’t believe it has athletic styling. It will be classified elsewhere. The applicable subheading for the men’s styles # 64943 and 65027 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: 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 https://hts.usitc.gov/current. 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 above, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division