CLA-2-64:OT:RR:NC:N4:447
Ms. Eleanore Kelly-Kobayashi
Rode & Qualey 55 West 39th Street New York, NY 10018
RE: The tariff classification of footwear from China
Dear Ms. Kelly-Kobayashi: In your letter dated April 12, 2012 you requested a tariff classification ruling for five styles of men’s “casual” footwear.
The submitted half-pair samples identified as style #’s 10/68 “CVO,” 09/63 “Pantone Plimsoll,” 09/61 “Volunteer Plimsoll” and 08/61 “Army Issue Low,” are men’s low-cut lace-up shoes with rubber or plastics outer soles and textile material uppers. Style # 04/60 “2 Eye Floater” is identical to the other styles in material composition except that it covers the ankle. All of the submitted samples have the following features that are characteristic of athletic footwear in common; lightweight textile material uppers, foxing or foxing-like bands and lace-up closures. Both style #’s 09/63 “Pantone Plimsoll” and 08/61 “Army Issue Low” include the additional features of metal eyelets, flexible rubber/plastic traction outer soles, foamed rubber/plastic cushioned insoles, rubber/plastic toe tips/bumpers and general athletic appearance. “Army Issue Low” has ventilation holes on the medial side. It is the opinion of this office that style #’s 09/63 “Pantone Plimsoll,” 08/61 “Army Issue Low,” 09/61 “Volunteer Plimsoll” and 10/68 “CVO” are “athletic” footwear for classification purposes.
You suggest classification under subheading 6404.19.9030, 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 textile materials: other than sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like. We agree with this suggested classification regarding style #04/60 “2 Eye Floater,” only. You provided an F.O.B. value over $12.00/pair for each shoe.
Additional U.S. Note 2, Chapter 64, HTSUS, provides for purposes of this chapter: the term “tennis shoes, basketball shoes, gym shoes, training shoes and the like” covers athletic footwear other than sports footwear, whether or not principally used for such athletic games or purposes.
We often reference The Complete Footwear Dictionary Compiled and edited by William A Rossi, Copyright 1994, for guidance. “There are distinct features characteristic of athletic footwear. The features that appear to be consistent are generally a lightweight textile (usually canvas) material upper, a lightweight, flexible rubber outersole that provides traction, lace-to-toe (or some other type of closure system to secure the footwear to the foot), under foot cushioning and padding on the tongue and collar. Other features mentioned are counters, toe tips and ventilation holes.” This definition does not intentionally suggest or imply that athletic footwear must exhibit all the named construction features, but merely that these features are characteristic of athletic footwear.
The applicable subheading for the men’s “athletic” shoes, style #’s 09/63 “Pantone Plimsoll,” 08/61 “Army Issue Low,” 09/61 “Volunteer Plimsoll” and 10/68 “CVO” will be 6404.11.9020, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.00/pair: for men: other. The rate of duty will be 20% ad valorem.
The applicable subheading for style #04/60 “2 Eye Floater” will be 6404.19.9030, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for men. The rate of duty will be 9% 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,
Thomas J. Russo
Director
National Commodity Specialist Division