CLA-2-64:OT:RR:NC:N3:447
Mr. Gregory Watts
Skechers USA, Inc.
225 Manhattan Beach Blvd.
Manhattan Beach, CA 90266
RE: The tariff classification of footwear from China
Dear Mr. Watts:
In your letter dated October 31, 2016, you requested a tariff classification ruling. The submitted samples are identified as style numbers 143266, 54900 and 143052. Your samples will be returned.
The submitted style # 54900 is a man’s, closed toe/closed heel, below-the-ankle, lace-up soccer shoe. Rubber or plastics accounts for over 90 percent of the external surface area of the upper (ESAU). The widely-spaced, molded cleats are dispersed over the outer sole with the majority measuring at least one-quarter of an inch from their surface, thereby making every day walking impractical. The shoe has no foxing or foxing-like band. You provided an F.O.B. value of $24.50 per pair.
The applicable subheading for style # 54900 will be 6402.19.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: sports footwear: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; not having a foxing or foxing-like band and not protective; other: for men. The rate of duty will be 5.1 percent ad valorem.
Style # 143266 is a woman’s closed toe/closed heel, below-the-ankle, and lace-up athletic shoe with an outer sole of rubber or plastics. The external surface area of the upper is predominantly rubber/plastics. The shoe features a foxing or foxing-like band. Although the shoe has laces they are nonfunctional and the shoe would be considered a slip-on. The shoes have an F.O.B. value of over $12 per pair.
The applicable subheading for style # 143266 will be 6402.99.9065, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; other: valued over $12/pair: other: for women. The rate of duty will be 20 percent ad valorem.
Style # 143052 is a woman’s closed toe/closed heel, below-the-ankle, lace-up shoe. The shoe’s collar is padded and the majority of the external surface area is occupied by textile material. A wedge-shaped insole, measuring approximately 1 inch tall at its highest point, fills the interior of the tall rubber/plastic outer sole. The elevated outer sole and wedge-shaped insole preclude an athletic designation. You provided an F.O.B. value of over $12 per pair.
The applicable subheading for # 143052 will be 6404.19.9060, 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 women. The rate of duty will be 9 percent ad valorem.
Please note the submitted samples do 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."
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 https://hts.usitc.gov/current.
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 above, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division