CLA-2-64:RR:NC:SP:247
Ms. Antonella Gaudio
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011
RE: The tariff classification of footwear from Vietnam
Dear Ms. Gaudio:
In your letter dated June 24, 2008 you requested a tariff classification ruling for two lace-up athletic-type shoes for women, both with outer soles of rubber/plastics and uppers of textile material. You state that the shoes will be valued at over $12.00 per pair.
You have submitted sample shoes identified as style # Y720 PRO12 “Magnete Exposure Low,” which does not cover the ankle and style # Y679 PRO12 “Magnete Exposure,” which covers the wearer’s ankle. Both styles are variations on the classic lace-up sneaker with metal eyelets, canvas uppers and tongues, flexible rubber/plastic traction outer soles, foamed plastic cushioned insoles, foxing or foxing-like bands and rubber/plastic toe bumpers. You state that since these shoes are marketed by you as casual wear fashion shoes, they are not suitably constructed to provide cushioning for athletic activities and that they lack the added support more commonly found in athletic footwear.
For the purposes of footwear classified in Chapter 64, Harmonized Tariff Schedule of the United States, (HTSUS), the term “tennis shoes, basketball shoes, gym shoes, training shoes and the like” covers athletic footwear other than sports footwear, whether or not principally used for such athletic games or purposes. While no specific construction feature is indicative of all athletic footwear, CBP considers features such as the flexibility of the sole (enabling the wearer to engage in activities requiring extensive running or fast footwork), foxing or foxing-like bands, weight, various means to secure the footwear to the foot, athletic look and feel, among others, to determine athletic footwear classification. We note that as you state in your letter, both the hi-top and low-top versions of your style name “Magnete Exposure” shoes are designed with many of the same characteristics usually found in the traditional canvas sneaker, that these shoes do have padded cushioning insoles and that they do exhibit sufficient athletic features to justify classification as tennis shoes, basketball shoes, gym shoes, training shoes and the like.
Therefore, the applicable subheading for the two shoes, identified as style # Y720 PRO12 “Magnete Exposure Low” and style # Y679 PRO12 “Magnete Exposure,” will be 6404.11.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material: Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: valued over $12/pair. The rate of duty will be 20% 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 Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division