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:
In your electronic letter dated June 13, 2018, you requested a tariff classification ruling. The submitted prototype sample, identified via email as reference number YC-SS19105, will be returned to you.
Reference Number YC-SS19105 is a prototype of a woman’s closed-toe, closed-heel, above-the-ankle, below-the-knee, casual shoe. It features a zipper on the medial and lateral sides and a pull-on heel tab. The outer sole is made from rubber or plastics. The shoe is not protective and does include a foxing like band. You provided the value of the shoe as over $12/pair.
The upper is stated to consist of “recycled leather” produced from remnant leather shavings and trimmings that are combined to make a leather fiber. Once the leather fibers are obtained, glue is applied, combined with chemicals, and adhered to the polyurethane (PU) top layer. It is then finished with pigments to get the leather–like look. T.D. 93-88 Footwear Definitions dated October 25, 1993 defines composition leather as made by binding together fibers or small pieces of natural leather. It does not include synthetics not based on natural leather. It is usually made of leather waste formed into strips, slabs, or similar forms. We consider the “recycled leather” in Reference Number YC-SS19105 to meet the definition of composition leather. Physical examination of the sample found the “recycled leather,” considered composition leather, to be the material providing the structure and strength to the upper. The PU provides a very thin decorative layer or coating to create a smooth leather-like appearance as well as protection against rubbing and scuffs.
You question if the classification of the sample should be under subheading 6402.91.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics, or under subheading 6403.91.9045, HTSUS, the provision for footwear with uppers of leather. Note 3(b) to Chapter 64, HTSUS, confines the term “leather” to goods of heading 4107 and 4112 to 4114. This would exclude footwear with uppers of composition leather from classification in heading 6403. As the very thin layer of PU is essentially a decorative finish to the composition leather underneath, the PU would not be considered the constituent material of the upper. The footwear would not be classified in heading 6402 which provides for footwear with uppers of rubber/plastics, and would be more specifically provided for in heading 6405.
The applicable subheading for reference number YC-SS19105 will be 6405.10.0060, HTSUS, which provides for other footwear: with uppers of leather or composition leather… for women. The rate of duty will be 10 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 the 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