OT:RR:CTF:FTM H301907 TSM
Ms. Priscilla Dobbs
Converse Inc.
160 N. Washington Street
Boston, MA 02114
RE: Revocation of NY N298995; Tariff classification of certain women’s footwear
Dear Ms. Dobbs:
This is in reference to New York Ruling Letter (“NY”) N298995, issued to Converse, Inc. on August 2, 2018. In NY N298995, U.S. Customs and Border Protection (“CBP”) classified certain Converse footwear, identified as style G30947-CTA39W-19S01, under subheading 6404.11.90, 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: Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: Other: Valued over $12/pair.” We have reviewed NY N298995 and found it to be incorrect. For the reasons set forth below, we are revoking NY N298995.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625 (c)(1)), as amended by section 623 of title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice was published in the Customs Bulletin, Volume 54, No. 40, on October 14, 2020, proposing to revoke NY N298995, and revoke any treatment accorded to substantially identical transactions. No comments were received in response to the notice.
FACTS:
In NY N298995, style G30947-CTA39W-19S01 was described as follows:
Style ID: G30947-CTA39W-19S01 Converse All Star Sasha is a woman’s, closed toe/closed-heel, above-the-ankle sneaker. The shoe has nine eyelets on each side of the tongue facilitating a lace closure. The external surface area of the upper is predominantly cotton canvas textile. … [The shoe also] has a rubber/plastics foxing band, a cushioned midsole, [and] a general athletic appearance, including a toe cap. The flexible rubber or plastics outer sole provides adequate traction. You’ve provided an F.O.B. value over $12 per pair.
In a letter dated, November 9, 2018, filed on behalf of Converse, Inc., you requested reconsideration of NY N298995, arguing that the footwear style G30947-CTA39W-19S01 should be classified under subheading 6404.19.90, 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: Valued over $12/pair.”
ISSUE:
What is the tariff classification of the footwear style at issue?
LAW AND ANALYSIS:
Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (“GRIs”) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provision of law for all purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in their appropriate order.
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTSUS and are thus useful in ascertaining the proper classification of merchandise. It is CBP’s practice to follow, whenever possible the terms of the ENs when interpreting the HTSUS. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The HTSUS provisions under consideration are as follows:
6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials:
Footwear with outer soles of rubber or plastics:
6404.11 Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like:
Other:
6404.11.90 Valued over $12/pair
* * *
6404.19 Other:
Other:
6404.19.90 Valued over $12/pair
* * *
Additional U.S. Note 2 to Chapter 64 provides as follows:
For the purposes of this chapter, the term “tennis shoes, basketball shoes, gym shoes, training shoes and the like” covers athletic footwear other than sports footwear (as defined in subheading note 1 above), whether or not principally used for such athletic games or purposes.
* * *
“Footwear Definitions” T.D. 93-88, dated October 25, 1993, provides in relevant part:
“Athletic” footwear (sports footwear included in this context) includes:
Shoes usable only in the serious pursuit of a particular sport, which have or have provision for attachment of spikes, cleats, clips or the like.
Ski, wrestling & boxing boots; cycling shoes; and skating boots w/o skates attached.
Tennis shoes, basketball shoes, gym shoes (sneakers), training shoes (joggers) and the like whether or not principally used for such games or purposes.
It does not include:
Shoes that resemble sport shoes but clearly could not be used at all in that sporting activity. Examples include sneakers with a sequined or extensively embroidered uppers.
A “slip-on”, except gymnastic slippers.
Skate boots with ice or roller skates attached.
In NY N298995, footwear style G30947-CTA39W-19S01 was classified under subheading 6404.11.90, HTSUS, because CBP concluded that it had most of the characteristics of athletic footwear, such as a rubber/plastics foxing band, a cushioned midsole, a flexible rubber or plastics outer sole that provides adequate traction, as well as a general athletic appearance. Upon additional review, we find that to be incorrect, as CBP did not consider a certain feature that is not indicative of athletic footwear. Although the footwear style at issue has a general athletic appearance and most of the other construction features identifiable with athletic footwear, referenced above, further review shows that due to a certain design feature, this footwear is not properly classified as athletic. Specifically, footwear style G30947-CTA39W-19S01 has a pointed toe, which could make running long distances uncomfortable. Accordingly, we find that footwear style G30947-CTA39W-19S01 is not athletic footwear of subheading 6404.11, HTSUS. See NY N299439, dated August 23, 2018 (classifying footwear with a pointed toe under subheading 6404.19, HTSUS, as footwear other than athletic, because the pointed toe could make running long distances uncomfortable).
In accordance with the foregoing, we find that footwear style G30947-CTA39W-19S01 is classified under heading 6404, HTSUS, and specifically under subheading 6404.19.90, HTSUS.
HOLDING:
By application of GRI 1, we find that footwear style G30947-CTA39W-19S01, at issue in NY N298995, is classified under heading 6404, HTSUS, and specifically under subheading 6404.19.90, 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: Other: Valued over $12/pair.” The 2020 column one, general rate of duty is 9% ad valorem.
EFFECT ON OTHER RULINGS:
NY N298995, dated August 2, 2018, is REVOKED in accordance with the above analysis.
In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
For Craig T. Clark, Director
Commercial and Trade Facilitation Division