CLA-2-64:OT:RR:NC:N3:447
Mr. John Orlowski
Leif J. Ostberg, Inc.
401 Hamburg Turnpike, Suite 305
Wayne, NJ 07470
RE: The tariff classification of footwear from China
Dear Mr. Orlowski:
In your letter dated July 23, 2014 you requested a tariff classification ruling.
The submitted sample, identified as ‘STRENGTH’ 2314-212 B096351, is a men’s training shoe that covers the ankle. The external surface area of the upper is made up of textile and rubber or plastics with the majority of the external surface area occupied by the rubber or plastics. It features a lace-up closure in addition to a strap with a hook and loop closure. The rubber or plastics outer sole of the footwear is molded over the upper and forms a foxing-like band. Unlike traditional athletic shoes, this footwear does not have a heel that is in contact with the ground. Instead, the footwear has a large, elevated, platform-type outer sole permanently affixed under the forefoot that extends past the outline of the wearer’s foot. It is designed to provide stability while engaging in activities while keeping the wearer’s heel from touching the ground. In your letter you state that the primary use of the shoe is for muscle training. The F.O.B. is over $12.00/per pair.
You suggest that the ‘STRENGTH’ 2314-212 B096351, training shoe should be classified under subheading 6402.19.9005, HTSUS, as “sports footwear.” We disagree with that classification. The Harmonized Tariff Schedule of the United States (HTSUS) defines sports footwear in subheading note 1 of chapter 64, and states that “for the purposes of subheadings 6402.12, 6402.19, 6403.12, 6403.19, and 6404.11, the expression “sports footwear” applies only to: Footwear which is designed for a sporting activity and has, or has provision for the attachment of spikes, sprigs, cleats, stops, clips, bars or the like; Skating boots, ski boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.
The subject footwear is not described in subheading note 1 of chapter 64 or one of the named exemplars. It is precluded from classification as “sports footwear” in subheading 6402.19, HTSUS.
The applicable subheading for the ‘STRENGTH’, 2314-212, B096351 will be 6402.91.9021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; footwear not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; valued over $12.00/pair: other: for men: 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 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division