CLA-2-64:OT:RR:NC:4:447
Michelle Fudalik
Stride Rite Sourcing International, Inc.
191 Spring Street
P.O. Box 9191
Lexington, MA 02420-9191
RE: The tariff classification of footwear from China
Dear Ms. Fudalik:
In your letter dated August 20, 2012 you requested a tariff classification ruling.
The submitted half-pair sample identified as stock #KM-FA13-0001H “CH CVO ARMY TWILL,” is a men’s lace-up “sneaker” with a rubber or plastics outer sole and a textile upper that does not cover the ankle. You contend that the shoe does not possess some of the characteristics associated with athletic footwear and suggest classification under subheading 6404.19.89, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; footwear that is not athletic. However, the shoe does not have to possess all of the characteristics required of athletic footwear. The shoe is lightweight with a flexible sole, has a foxing or a foxing-like band and is generally athletic in appearance. Therefore, we consider it to be athletic. You provided an F.O.B. value over $6.50 but not over $12/pair.
The applicable subheading for the men’s lace-up “sneaker,” stock #KM-FA13-0001H “CH CVO ARMY TWILL,” will be 6404.11.8930, 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/pair: other: for men. 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/.
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