The tariff classification of footwear from China and Vietnam

N282331 February 13, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.11.9020; 6404.19.9030 Mr. Gregory Watts Skechers USA 330 S. Sepulveda Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of footwear from China and Vietnam Dear Mr. Watts: In your letter dated December 16, 2016 you requested a tariff classification ruling. The submitted samples are being returned to you as requested. Style 65286, is a man’s closed-heel, closed-toe, below-the-ankle, lace-up, athletic shoe. The upper is made from a thick knit textile material, and synthetic (rubber or plastic). You provided the breakdown of the upper as 99.28 percent textile, and 0.72 percent synthetic (rubber/plastic). It is secured to the foot by means of laces, has padded inner sole, padded tongue, padded collar, and a textile pull-on tab at the heel. The lateral side of the shoe has a rubber or plastics “S” logo. The shoe has a rubber outer sole and a foxing or foxing-like band. The value is stated to be over $12/pair. We disagree with your classification of Style 65286 under 6404.19.9030, Harmonized Tariff Schedule of the United States (HTSUS), as other footwear (casual). For the purposes of footwear classified in Chapter 64, HTSUS, the term "tennis shoes, basketball shoes, gym shoes, training shoes and the like" covers athletic footwear other than sports footwear, whether or not principally used for such athletic games or purposes. While no specific construction feature is indicative of all athletic footwear, CBP considers features such as the flexibility of the sole (enabling the wearer to engage in activities requiring extensive running or fast footwork), foxing or foxing-like bands, weight, a secure form of closure, and a general athletic look to differentiate between athletic and non-athletic (other footwear). Style 65286 exhibits sufficient athletic features to justify classification as athletic. Style 65211, is a man’s closed-heel, closed-toe, below-the-ankle, slip-on shoe. It features a bootie type upper, without a tongue, that is made from a flimsy knit textile material, and synthetic (rubber or plastic). You provided the breakdown of the upper as 85.85 percent textile, and 14.15 percent synthetic. Textile loops form eyelets, which are lasted to both sides of the shoe at the point where the outer sole and upper intersect. Non-functional laces thread through the textile loops. Located at the heel is a rubber or plastic piece that is embossed with the letter “S” logo, and a textile pull-on tab. Attached to the vamp is a rectangular rubber or plastic piece embossed with the word Skechers. It has an outer sole that is made from rubber and ethylene vinyl acetate (EVA). The shoe has a foxing or foxing-like band. The value is stated as over $12/pair. Style 65260, is a man’s closed-heel, closed-toe, below-the-ankle, slip-on shoe. The upper is made from textile knit material and synthetic (rubber or plastic). The breakdown of the upper is stated to be 51.7 percent textile and 48.3 percent synthetic. It does not have a separately attached tongue. Non-functional laces thread through holes on the synthetic portion of the upper. It has a synthetic heel patch embossed with the company name Skechers. The outer sole is made from synthetic material. It has a foxing or foxing-like band. The value is stated to be over $12/pair. Style 65190, is a man’s closed-heel, closed-toe, below-the-ankle, slip-on shoe. The upper is made from textile knit material and synthetic (rubber or plastic). The breakdown of the upper is stated to be 79 percent textile and 21 percent synthetic. It does not have a separately attached tongue. There are two narrow synthetic pieces lasted to the front of the shoe on the medial and lateral sides that extend up to form an eyelet stay. Non-functional laces are threaded through the eyelet stay. The back of the heel is covered entirely by a piece of synthetic, which is embossed on the lateral side with the “S” logo. Sewn onto the top opening is a synthetic label with the “S” logo. The outer sole is made from synthetic. It has a foxing or foxing-like band. Written on the back of the foxing or foxing-like band is the word Skech-Air. The value is stated to be over $12/pair. Style 68243, is a man’s closed-heel, closed-toe, below-the-ankle, slip-on casual shoe. A sample of the outer sole, identified as MNM5274RPH, used to manufacture the shoe was also submitted. The upper is made from textile material. It has a two tone outer sole unit comprised of two pieces of EVA that are cemented together. The outer sole unit featuring a simulated welt strip, overlaps the upper by the requisite ¼ of an inch, thereby constituting a foxing-like band. It has a value of over $12/pair. The applicable subheading for Style 65286 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 applicable subheading for Style 65211, Style 65260, Style 65190, and Style 68243 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: 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 ruling, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division