CLA-2-64:RR:NC:N4:447
Ms. Wynoka Harris
Skechers 228 Manhattan Beach Blvd.
Manhattan Beach, CA 90266
RE: The tariff classification of footwear from China
Dear Ms. Harris: In your letter dated November 16, 2012 you requested a tariff classification ruling for a men’s “sport” shoe and a women’s sandal. The submitted half-pair sample identified as style “Go Golf-BLK,” is a men’s low cut lace-up “athletic” shoe with a rubber or plastics outer sole and a leather upper. The outer sole has numerous ¼ inch long rounded protrusions that are closely interspersed on its surface which do not make walking impractical. You suggest classification under subheading 6403.19.3090, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for in pertinent part; “sports footwear.” We disagree with this suggested classification.
It has long been Customs position that Subheading Note 1 to Chapter 64, HTSUS, should be interpreted narrowly. We note that the phrase ‘applies only to’ when referring to “sports footwear,” conveys an intent to reasonably limit footwear classified as “sports footwear.” Customs interpretation of the terms spikes, sprigs, cleats, stops, bars or the like in regards to “sports footwear” has generally been defined to include projections attached to, or molded into, the soles of sports footwear to provide traction during outdoor sporting activities such as golf, field sports, (baseball, soccer, American football, rugby etc.) or track & field events. In addition, crampons and similar attachments for rock/ice-climbing boots have also been included as fitting the definition of these terms. It is further our interpretation that all the exemplars listed in the note have relatively sharp points or edges which are designed to dig into the ground (turf or ice) and are widely spaced to make walking impractical. The projections on the submitted sample do not meet either of these criteria.
The applicable subheading for the men’s “athletic” shoe, style “Dune” will be 6403.99.6040, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: not sports footwear; footwear with outer soles of rubber or plastics which does not cover the ankle; other than welt footwear; for men, youths and boys: 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 half-pair sample identified as an open toe/open heel shoe, style “Wicker SAND,” is a women’s thong sandal with a rubber or plastics outer sole. The part of the two component upper which predominates as the constituent material having the greatest external surface area is made of woven plastics strips which measure 5mm or less in any cross-sectional diameter. The strips meet the dimensional requirements of textile strips contained in Section XI, Legal Note 1(g), HTSUS. According to the terms of Legal Note 1 to Chapter 54, HTSUS, such strips are not to be considered a man-made fiber. Therefore, we disagree with your suggested classification under subheading 6402.99.4960, HTSUS, which provides for in pertinent part; other footwear with outer soles and uppers of rubber or plastics.
The applicable subheading for the women’s thong sandal, style “Wicker SAND” will be 6404.19.3960, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear with open toes or open heels; more than 10 percent by weight of rubber or plastics; other: other: for women. The rate of duty will be 37.5 percent 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/.
The submitted samples are not marked with the country of origin. Therefore, if imported as is, they will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.”
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