The tariff classification of footwear from China

N288178 August 10, 2017 CLA-2-64:OT:RR:NC:N2:447 CATEGORY: Classification TARIFF NO.: 6404.11.9050 Mr. Gregory Watts Skechers USA 225 S. Sepulveda Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of footwear from China Dear Mr. Watts: In your letter dated July 13, 2017 you requested a tariff classification ruling. The submitted sample identified as style SST-MK52116 is being returned to you, as requested. Style SST-MK52116 is a woman’s closed-heel, closed-toe, below-the-ankle, lace-up, athletic shoe. The upper is made from a sturdy textile material, synthetic (rubber/plastic) material, and metal. You provided the breakdown of the upper as 87 percent textile, 7 percent metal, and 6 percent synthetic material. The shoe is secured to the foot by means of a lace that is threaded through four metal eyelets on each side, over the padded tongue. It has gold colored synthetic material sewn over the padded collar of the topline and at the back of the heel. It features an embroidered symbol on the lateral side. The fleible, cushioned outer sole is made from rubber/plastics. The shoe has a foxing-like band that completely encircles the perimeter of the shoe and overlaps the upper by at least ¼ of an inch. You provided a value of over $12/pair. We disagree with your classification of Style SST-MK52116 under subheading 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), as other, non-athletic footwear. 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), a foxing or foxing-like band, a secure form of closure, and a general athletic look to differentiate between athletic and non-athletic (other footwear). Although style SST-MK52116 has large eyelets and a wider lace, it exhibits sufficient athletic features to justify classification as athletic. The applicable subheading for style SST-MK52116 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. 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