The tariff classification of footwear from China

N299741 September 4, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.8760 Mr. Brent Claypool T. Customs Broker, Inc. 5777 W. Century Blvd., Suite 965 Los Angeles, CA 90045 RE: The tariff classification of footwear from China Dear Mr. Claypool: In your letter dated August 2, 2018, you requested a tariff classification ruling on behalf of your client Asia Direct Inc. The submitted half-pair sample, identified as style #T Requiem, is a closed toe/closed heel, below-the-ankle, lace-up, water shoe valued at $11.15 per pair. The outer sole is made of rubber or plastics with a textile covering occupying the greatest portion of the outer sole in contact with the ground. The external surface area of the upper is made from non-vegetable fiber textile material. This three-toed water shoe’s principal use is for outdoor sports such as kayaking, paddle boarding and water rafting. The shoe is constructed without a separately attached tongue existing on a lower plane than the rest of the upper. It features an adjustable toggle closure that is necessary to keep the shoe on the foot when used. It also has a midsole with drainage holes. In documents provided to us you suggest the footwear is “sports” or “athletic” footwear. We disagree. The footwear is not described by Subheading Note 1 or Additional U.S. Note 2 to the Harmonized Tariff Schedule. The applicable subheading for style #T Requiem will be 6404.19.8760, 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: other: other: valued over $6.50 but not over $12.00/pair: other: footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: other: for women. The rate of duty will be 12.5 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