The tariff classification of footwear from China and Vietnam

N281527 January 20, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.11.9020: 6404.11.9050; 6404.19.9030: Mr. Gregory Watts Skechers USA 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 22, 2016, you requested a tariff classification ruling. The submitted samples are identified as style number 14811, 54358, 65204, 65237 and 65215. Your samples will be returned at your request. The submitted style # 54358 is a man’s, closed toe/closed heel, below-the-ankle shoe with a foxing-like band and an outer sole of rubber/plastics. The style has a general athletic appearance. The external surface area of the upper (esau) is predominantly textile (approx 72%) has a lace-up closure which includes five pairs of textile eyelet stays. The shoe has no separately defined tongue, rather, the extra material under the functional laces forms a type of gusseted tongue. You provided an F.O.B. value of $ 14.70 per pair. The country of origin is China. You suggest classification of style #54358 under 6404.19.9030, Harmonized Tariff Schedule of the United States (HTSUS), the provision for non-athletic footwear, based upon the your belief the tongue is on the same plane as the rest of the upper and that the style would be considered a slip-on. The extra material forming the gusseted tongue renders a loose fit if worn without tightening the laces. The laces must be tightened for the shoes to be used properly and would not be considered slip-ons. For this reason this style will be classified elsewhere. The applicable subheading for the style # 54358 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 $12.00/pair: for men: other. The rate of duty will be 20 percent ad valorem The submitted style #14811 is a woman’s, closed toe/closed heel, below-the-ankle, athletic shoe with a foxing-like band and an outer sole of rubber or plastics. The esau is approximately 69.39 percent textile. This shoe also features a gusseted tongue under a functional lace-up closure. You provided an F.O.B. value of $13.85 per pair. The country of origin is China. You suggest classification of style #14811 under 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), the provision for non-athletic footwear, based upon the your belief the tongue is on the same plane as the rest of the upper and that the style would be considered a slip-on. The extra material forming the gusseted tongue renders a loose fit if worn without tightening the laces. The laces must be tightened for the shoes to be used properly and would not be considered slip-ons. For this reason this style will be classified elsewhere. The applicable subheading for style #14811 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. Style # 65204 is a man’s closed toe/closed heel, above-the-ankle, casual shoe. It has an outer sole of rubber or plastics and a foxing-like band. The ESAU is approximately 93.35 percent textile and tfhe shoe features functional laces with two eyelets on each side. You provided an F.O.B. value of 18.25 per pair. The country of origin is China. Style # 65215 is a man’s, closed toe/closed heel, above-the-ankle casual shoe. It has an outer sole of rubber/plastics and a foxing-like band. The external surface area of this bootie style upper is predominantly textile and has no defined tongue. The shoe features laces that pass through five pairs of metal eyelets. You provided an F.O.B. value of $19.45 per pair. Style # 65237 is a man’s, closed toe/closed heel, below-the-ankle, casual shoe. It has an outer sole of rubber or plastics and a foxing-like band. The ESAU is predominantly a textile knit which features a prominent seam extending up the center of the shoe. Pictures provided show there is no defined tongue and the laces are used to improve the fit and function of the shoe. You provided an F.O.B. value of $18.90. The proposed country of origin will be Vietnam Your suggested classification of styles 65237 and 65215 under subheading 6404.19.9060 HTSUS. We agree with your suggested classifications to the 8th digit only. As both styles are for men, they will be classified as such. The applicable subheading for the men’s shoe, style numbers 65204, 65215 and 65237 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: 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