CLA-2-64:OT:RR:NC:N2:247
Ms. Lisa Murrin
Expeditors Tradewin, LLC
795 Jubilee Drive
Peabody, MA 01960
RE: The tariff classification of footwear from Vietnam
Dear Ms. Murrin:
In your letter dated April 11, 2024, you requested a tariff classification ruling on behalf of your client Deckers Outdoor Corporation. You have submitted descriptive literature, a separate outer sole unit, and a sample of completed footwear. The sample will be returned as requested.
The sample, identified as HOKA brand, style Transport, is a closed toe/closed heel, below-the-ankle, woman's, athletic style shoe. The external surface area of the upper consists predominantly of textile materials with a rubber/plastic overlay in front of the toes and reinforcing the eye stays. The footwear has a separately attached tongue and an elastic cord lace with cinch closure. It has a padded collar and a cushioned insole. The outer sole unit is comprised of a rubber/plastic cushion midsole and a Vibram outer sole for traction. The separately submitted outer sole unit was measured. It would overlap the upper material by at least 1.4 inch, constituting a foxing-like band. You state this style will be offered for retail sale in men's and women's sizes. The F.O.B. value is over $12.00 per pair.
You state this style is advertised as a walking and lifestyle shoe, ideal for all-day activities such as running errands, commuting, and mild hiking. You claim the outer sole is inflexible and not designed for sports or activities requiring fast footwork or extensive running or athletic pursuits. You suggested a classification of 6404.19.90 Harmonized Tariff Schedule of the United States (HTSUS), which provides for casual footwear. We disagree. The footwear was examined and has all the characteristics associated with athletic footwear. It has as an athletic appearance, a lightweight upper, a cushioned, flexible, traction outer sole, a secure closure, as well as a padded underfoot and collar. Additional U.S. Note 2 of the HTSUS states in pertinent part, athletic footwear need not be principally used for such athletic games or purposes. It need only to allow the wearer to be capable of such pursuits. Accordingly, the HOKA Transport will be classified as athletic footwear.
The applicable subheading for men's Transport style footwear will be 6404.11.9020, 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: for men: other. The rate of duty will be 20 percent ad valorem.
The applicable subheading for women's Transport style footwear will be 6404.11.9050, 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: 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division