CLA-2-64:OT:RR:NC:N4:447
Ms. Lauri Hoff
Wolverine World Wide, Inc.
9341 Courtland Drive N.E.
Rockford, MI 49351
RE: The tariff classification of footwear from China
Dear Ms. Hoff:
In your letter dated June 29, 2010 you requested a tariff classification ruling for two pairs of men’s shoes.
The submitted sample which you identify as Patagonia® style “Whino Lace Moo,” is a pair of men’s below-the-ankle lace up “athletic” shoes with outer soles of rubber/plastics and uppers of predominately cowhide leather. The shoes contain a label stitched to the inside of each tongue which describes the shoes as “performance footwear” and feature certain characteristics of footwear capable of being used in athletic activities. These characteristics include, but are not limited to, a padded insole; a lightweight flexible outer sole; a foxing or foxing-like band and a general athletic appearance. You suggest classification under subheading 6403.99.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear other than tennis shoes, basketball shoes, gym shoes, training shoes and the like, for men. We agree with this classification to the 8th digit.
The applicable subheading for Patagonia® style “Whino Lace Moo,” men’s athletic shoes will be 6403.99.6040, 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 leather: other footwear: other: other: other: other: for men, youths and boys: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like, for men: other. The rate of duty will be 8.5% ad valorem.
The submitted sample which you identify as Sebago® style “Clovehitch II,” is a pair of men’s below-the-ankle lace up “deck-type” shoes with uppers of predominately cowhide leather. The outer soles which bear the label “marine grip,” are cemented and stitched to the uppers using what you describe as “stroble construction.” The shoes also feature non-removable decorative “rope” laces along each side.
The applicable subheading for Sebago® style “Clovehitch II,” men’s shoe will be 6403.99.6075, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5% ad valorem.
In your letter, you also request that we confirm your suggested classification of the shoeboxes imported together with these shoes. Be advised that the importation of these shoeboxes together with the shoes is considered regular packaging and would not require separate classification.
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/.
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 (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division