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 letter dated February 5, 2019, you requested a tariff classification ruling. Your samples will be returned at your request.
The submitted half-pair samples identified as style names/numbers 90660L and 90661L are boys, closed toe/closed heel, below-the-ankle athletic shoes. You state that the external surface area of the uppers are approximately 51.52 percent textile materials. Both styles have functional closures, foxing-like bands, and cushioned tongues on lower planes than the rest of the uppers. The clear outer soles are made of rubber or plastics that encompasses an electronic module of LED lights. The lights are operated by a button at the top of the tongue. The outer soles are flexible enough to allow use in athletic pursuits. Each style will be imported with a USB charging cord as part of the set. The F.O.B. value is over $12 per pair.
You have suggested classification of 6404.19.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for non-athletic footwear. You state that although the footwear is athletic in appearance, the outer soles are too rigid for athletic activity. We disagree. The outer soles are flexible enough to be utilized in athletic activities. They will be classified elsewhere.
The applicable subheading for the boys style numbers 90660L and 90661L 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 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