The tariff classification of footwear from Cambodia

N288872 August 24, 2017 CLA-2-64:OT:RR:NC:N2:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165; 6404.11.9020; 6404.11.9050 Mr. Mihai Stroe Amer Sports 110-2220 Dollarton Hwy. North Vancouver, BC, V7H 3B2, Canada RE: The tariff classification of footwear from Cambodia Dear Mr. Stroe: In your letter dated July 25, 2017 you requested a tariff classification ruling on behalf of Salomon SAS. The submitted samples identified as Models X ULTRA MEHARI article 401593, ELLIPSE MEHARI 401590, and RX BREAK are being returned to you, as requested. Model ELLIPSE MEHARI 401590, is a woman’s closed-heel, closed-toe, below-the-ankle, lace-up, athletic shoe. The upper is made from a textile material and a synthetic material (rubber or plastics). Textile occupies the majority of the external surface of the upper. The shoe secures to the foot by means of laces, has a padded tongue, and a padded collar. There is a synthetic material piece covering the back heel with an attached textile pull-on tab. Lasted onto the back section of the lateral and medial side is a synthetic material piece providing structure and stability. The word “Salomon” in a contrasting color appears on the lateral synthetic piece of material. The shoe features a toe counter, and a textile strip attached to the tongue with a sewn-on textile material pull-on tab. The outer sole is made from rubber. The shoe has a foxing or foxing-like band that completely encircles the perimeter of the shoe and overlaps the upper by at least ¼ of an inch. Model X ULTRA MEHARI 401593 for men, is made in the same manner as Model ELLIPSE MEHARI 401590 with one exception. The medial side contains the word “X-Ultra” and the word “Salomon” appears on the lateral side. You provided a value for both shoes of over $12/pair. We disagree with your classification of Models ELLIPSE MEHARI 401590 and Model X ULTRA MEHARI 401593 under subheading 6404.19.90, Harmonized Tariff Schedule of the United States (HTSUS), as other footwear (non-athletic). 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 a flexible, cushioned, rubber/plastics, traction outer 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. Model ELLIPSE MEHARI 401590, and Model X ULTRA MEHARI 401593 exhibit sufficient athletic features to justify classification as athletic footwear. Model RX Break is a woman’s open-toe, open-heel, below-the-ankle, slip-on sandal. It has an ethylene vinyl acetate (EVA) injected upper strap and anatomically designed, supportive midsole. Affixed to the strap is a textile material thong which goes between the first and second toes. Sewn onto the lateral side of the strap is a textile material rectangular label containing the word Salomon. The edges of the strap are trimmed with a contrasting color strip of material. Visual examination indicates that the textile material on the upper accounts for less than 10 percent of the external surface area of the upper. The outer sole is made from rubber/plastics. The applicable subheading for Model RX Break will be 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for women: other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the men’s Model X ULTRA MEHARI 401593 will be 6404.11.9020, Harmonized Tariff Schedule of the United States (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: 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. The applicable subheading for the women’s Model ELLIPSE MEHARI 401590 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