CLA-2-64:OT:RR:NC:N2:247
Mr. Gregory Watts
Skechers USA Inc.
225 S. Sepulveda Blvd.
Manhattan Beach, CA 90266
RE: The tariff classification of footwear from China
Dear Mr. Watts:
The submitted half-pair sample identified as style # 49626 is a woman’s, closed toe/closed heel, below-the-ankle, lightweight footwear. The external surface area of the upper is 100 percent non-woven textile. It has a flexible EVA rubber/plastics traction outer sole. The shoe has functional textile laces threaded through five eyelets on each side. The shoe has a foxing-like band and an overall athletic appearance. The F.O.B. value is over $12 per pair.
You suggest classification at 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12/pair: for women. We disagree. In your letter, you state the upper is of a flimsy nature. It is the opinion of this office that the upper is not flimsy. The upper cannot be easily penetrated. Although the sneaker does not possess all characteristics associated with athletic footwear, it does resemble athletic footwear in construction and styling and will be classified as such.
The applicable subheading for woman’s style # 49626 will be 6404.11.9050, HTSUS, which provides for 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: for women: other. The rate of duty will be 20 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 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division