CLA-2-64:OT:RR:NC:N4:447
Ms. Iddy Mtango
Skechers, USA
228 Manhattan Beach Blvd.
Manhattan Beach, CA 90266
RE: The tariff classification of footwear from China
Dear Ms. Mtango:
In your letter dated February 10, 2014 you requested a tariff classification ruling.
The submitted half-pair sample (no style name/number provided) is a girl’s low-cut “athletic” sneaker with a molded rubber or plastics sole that overlaps the upper by the requisite ¼ of an inch, thereby constituting a foxing-like band. The upper is predominately textile material (64.13%) and has elasticized lacing and a “glittered” Velcro® hook and loop closure strap at the instep. There is also a “quarter-size” glittered Skechers logo on its lateral side. You state that the glitter is so extensive as to preclude classification as “athletic footwear” and suggest classification under subheading 6404.19.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for non-athletic footwear. We disagree with this suggested classification. The sneaker possesses many characteristics of athletic footwear in both construction and styling and is not so extensively decorative to preclude its classification as athletic footwear. You provided an F.O.B. value over $12/pair.
The applicable subheading for the girl’s athletic shoe (no style name/number provided) will be 6404.11.9080, 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/pair: other: other. The rate of duty will be 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/.
The submitted sample is not marked with the country of origin. Therefore, if imported as is, it 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,
Gwenn Klein-Kirschner
Acting Director
National Commodity Specialist Division