CLA-2-64:OT:RR:NC:N4:447
Ms. Iddy E. Mtango
Skechers U.S.A., Inc.
225 S. Sepulveda Blvd.
Manhattan Beach, CA 90266
RE: The tariff classification of footwear from China
Dear Ms. Mtango:
In your ruling request dated October 7, 2011 you requested a tariff classification ruling.
The submitted half-pair sample (no style number provided) identified by you as a women’s “work” shoe, is a closed toe/heel shoe with a molded rubber/plastic outer sole. You provided a component material breakdown of the upper by percentage which shows the external surface area to be predominately leather (58.6%). The upper features a functional Velcro closure at the instep which helps secure the shoe to the wearer’s foot. You state in your letter that the shoe has special features to protect against hazards in the workplace, i.e. slip resistant outer soles and electrical hazard protection, and suggest that it be classified under subheading 6403.99.9015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: for other persons: valued over $2.50/pair: work footwear. We agree with this suggested classification to the eighth digit only.
Statistical Note 1(a) to Chapter 64, HTSUS, states in pertinent part; ‘The expression “work footwear” encompasses, in addition to footwear having a metal toe-cap, specialized footwear for men or for women that: is of a kind designed for use by persons employed in occupations, such as those related to the agricultural, construction, industrial, public safety and transportation sectors, that are not conducive to the use of casual, dress, or similar lightweight footwear’.
On November 7, 2011 we rejected your initial electronic ruling request and requested that you submit a sample and marketing material to describe the industry in which the shoe is worn. You provided us with a sample of the shoe only. Despite your failure to submit the requested marketing material, we find that the shoe does not meet the criteria of “work” footwear as defined in Statistical Note 1(a) to Chapter 64, HTSUS.
The applicable subheading for the women’s shoe will be 6403.99.9065, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of leather: with outer soles of rubber or plastics; not covering the ankle; other: not welt footwear; for other persons: valued over $2.50/pair: other: other: for women: other. The rate of duty will be 10% 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/.
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