CLA-2-64:OT:RR:NC:N4:447
Ms. Wynoka Harris
Skechers U.S.A., Inc.
225 S. Sepulveda Blvd.
Manhattan Beach, CA 90266
RE: The tariff classification of footwear from China
Dear Ms. Harris:
In your letter dated November 7, 2011 you requested a tariff classification ruling for three styles of footwear.
The submitted sample identified as style number “95650L,” is a children’s lace-up “athletic” shoe which has a textile upper that does not cover the ankle. The molded rubber or plastics sole which extends upward of the sides of the shoe overlaps the upper by ¼ of an inch or more and substantially encircles the entire shoe, thereby constituting a foxing or a foxing-like band. You provided an F.O.B. value of $7.45/pair.
The applicable subheading for style number “95650L will be 6404.11.8990, 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 textile materials: footwear with outer soles of rubber or plastics: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $6.50 but not over $12.00/pair: other. The rate of duty will be 90 cents/pair + 20% ad valorem.
The submitted sample identified as style “B,” is a children’s “athletic-type” shoe with a rubber or plastics outer sole and a foxing or a foxing-like band applied to it which overlaps the upper by ¼ of an inch or more. The textile upper which does not cover the ankle has a Velcro® closure on its lateral side and what appears to be decorative “hot melted” eyes on either side. The upper also features plastic “sequin-like” ornamentation on either side as well as on the vamp of the shoe and lights which illuminate when the forefoot portion of the shoe comes into contact with the ground. You provided an F.O.B. value of $9.70/pair and suggest classification under subheading 6404.11., HTSUS, which provides for athletic footwear. We disagree with this suggested classification.
T.D. 93-88(27 Cust. Bull. & Dec. No.46), “Footwear Definitions” states in pertinent part; “Athletic” footwear 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 upper.’ It is also this office’s opinion that the lights on the vamp negate the classification as an athletic shoe under this subheading.
The applicable subheading for style “B” will be 6404.19.8990, 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: footwear that is not sports/athletic; other: valued over $6.50 but not over $12.00/pair: other. The rate of duty will be 90 cents/pair + 20% 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/.
In reference to the submitted sample identified as style “A,” we are returning your request for a ruling, and any related samples, exhibits, etc. This letter concerns your request for a classification ruling under the HTSUS for footwear with an outer sole composed, in part, of textile material.
On October 31, 2011, the President of the United States proclaimed the enactment of the modifications to the HTSUS set forth in Investigation No. 1205-8, which was conducted by the U.S. International Trade Commission pursuant to Section 1205(a) of the Omnibus Competitiveness Act of 1988 (19 U.S.C. §3005(a). These modifications, effective on December 3, 2011 per Federal Register Vol. 26 No. 213, dated November 3, 2011, include the addition of the new Additional U.S. Note 5 to Chapter 64, HTSUS (Note 5), which states, the following:
For the purposes of determining the constituent material of the outer sole pursuant to Note 4(b) to this Chapter, no account shall be taken of textile materials which do not possess the characteristics usually required for normal use of an outer sole, including durability and strength.
At this time, CBP is considering the interpretation of the note and the best method of communicating its proposed interpretation of the note. Such a determination will be made in the near future. For the present, CBP does not intend to issue prospective rulings on textile-soled footwear for outdoor use.
Once that process is concluded, CBP intends to resume issuing prospective rulings. You may, if you wish, resubmit your request for a prospective ruling at that time. In the interim, as with other provisions of the HTSUS, you should use reasonable care to determine whether Note 5 applies to your merchandise. The above referenced file is hereby administratively closed.
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