CLA-2-64:OT:RR:NC:N4:447
Ms. Michelle Plamondon
Stride Rite Sourcing International, Inc.
191 Spring Street
P.O. Box 9191
Lexington, MA 02420-9191
RE: The tariff classification of footwear from China and Vietnam
Dear Ms. Plamondon:
In your letter dated May 15, 2012 you requested a tariff classification ruling for eight styles of casual footwear.
The submitted half-pair sample identified as stock number MH44864, is a men’s casual lace-up shoe with a flat rubber or plastics outer sole, applied to which is a foxing band which overlaps the upper by the requisite ¼ of an inch. The leather upper neither covers the ankle nor does the shoe possess any of the features which would characterize it as “athletic” footwear. You provided an F.O.B. value in excess of $12/pair.
The applicable subheading for the men’s casual shoe, stock number MH44864 will be 6403.99.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: not covering the ankle; other: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5% ad valorem.
The submitted half-pair sample identified as stock number PMC45259, is a men’s lace-up “sneaker-type” shoe which has a textile upper that does not cover the ankle. You contend that the shoe is not “athletic” because it does not possess the characteristics of athletic footwear, i.e. support and cushioning. Consequently, you suggest classification under subheading 6404.19.90., HTSUS, which provides for footwear other than athletic. However, a shoe does not have to meet all of the characteristics of athletic footwear to be classified as “athletic.” Therefore, we disagree with your suggested classification. The flexible rubber or plastics outer sole is designed to be used in athletic activities requiring fast footwork or extensive running. In addition to the foxing band which is applied to the sole and overlaps the upper by the requisite ¼ of an inch, the shoe possesses other features characteristic of athletic footwear, including a toe bumper; a heel counter; two vent holes on the medial side to keep the foot cool and a cushioned insole. You provided an F.O.B. value in excess of $12/pair.
The applicable subheading for the men’s “athletic” shoe, stock number PMC45259 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: footwear with outer soles of rubber or plastics: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.00/pair: for men: other. The rate of duty will be 20% ad valorem.
The submitted half-pair samples identified as stock numbers KMSU13-8A, KDKM13-3A, MF44853, KWLSP13-003B, KDKM13-38C and MF45210 are men’s and women’s casual lace-up shoes with flat rubber or plastics outer soles and textile uppers. Applied to each sole is a foxing band which overlaps the upper by the requisite ¼ of an inch. Despite the foxing bands, none of these shoes possess the features which would characterize them as “athletic” footwear. You provided an F.O.B. value in excess of $12/pair for each shoe.
The applicable subheading for the men’s and women’s casual shoes, stock numbers KMSU13-8A, KDKM13-3A, MF44853, KWLSP13-003B, KDKM13-38C and MF45210 will be 6404.19.90, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $12.00/pair: for men. The rate of duty will be 9% 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 http://www.usitc.gov/tata/hts/.
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 (646) 733-3042.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division