CLA-2-64:OT:RR:NC:SP:247
Ms. Rebecca Montgomery
New Balance Athletic Shoe, Inc.
10 International Way
Lawrence, MA 01843
RE: The tariff classification of footwear from China
Dear Ms. Montgomery:
In your letter dated November 10, 2008 you requested a tariff classification ruling.
The submitted sample, identified as a men’s walking shoe style ML700WS, is a below-the-ankle height athletic-like shoe with a lace closure and an outer sole and upper of rubber/plastics. You state that the external surface area of the upper is of 100 percent plastics (synthetic leather), including accessories or reinforcements. You also state that the overlap of the upper occurs exclusively at the back, just short of the midpoint of the shoe, where only a rubber/plastic midsole overlaps the upper around the heel portion and so this shoe does not have a foxing-like band. We note that there is also a separately measurable one inch long roll-up by the outsole at the toe. However, as a total, the overlap of the upper still only accounts for approximately 45% of the circumference of the shoe. We agree with your opinion that the overlap of the upper on this shoe does not have the appearance or characteristics of a foxing or foxing-like band.
The applicable subheading for the walking shoe style ML700WS, will be 6402.99.3115, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; which does not have a foxing or foxing-like band; which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather; other…tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 6% 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 http://www.usitc.gov/tata/hts/.
We are returning the sample as you requested.
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 Richard Foley at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division