The tariff classification of footwear from Taiwan

N334489 August 29, 2023 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.3940 Mr. Steven Choi United Customhouse Brokers, Inc. 373 Van Ness Ave., Suite 160 Torrance, CA 90501 RE:      The tariff classification of footwear from Taiwan Dear Mr. Choi: In your letter dated August 4, 2023,  you requested a tariff classification ruling on behalf of your client Reza Inc.  You have submitted descriptive literature, photographs, and an interim footwear invoice.  No sample was submitted with your request. The photographs of a footwear style, identified as “Reza 1,” show a closed-toe/closed-heel, above the ankle, men’s, slip-on shoe.  The external surface area of the upper is composed of 100 percent textile materials.  The rubber/plastics outer sole incorporates a light which illuminates the perimeter of the shoes. The documentation provided states the shoe does not have a foxing-like band.  The footwear incorporates sensors that work with a mobile app to track physical activity metrics.  It incorporates an accelerometer, gyroscope, and GPS function for calculating steps with Bluetooth technology.  The footwear and a charging pad are imported as a set.   You suggested this style be classified under subheading 8517.62.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528; parts thereof: Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other.”  This office disagrees.  The measurement of steps is a secondary function.  The essential character of the “Reza 1” is imparted by the footwear rather than the Bluetooth transceiver or other technical equipment.  Therefore, it will be classified elsewhere. The applicable subheading for style “Reza 1” will be 6404.19.3940, 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: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: other: other: other: for men.  The rate of duty will be 37.5 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  If the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division