CLA-2-64:OT:RR:NC:N3:447
Mr. Gregory Watts
Skechers USA, Inc
225 Manhattan Beach Blvd
Manhattan Beach, CA 90266
RE: The tariff classification of footwear from China
Dear Mr. Watts:
In your letter dated April 22, 2016, you requested a tariff classification ruling. The submitted samples are identified as style numbers GOW-MIP135804, 48265, 47917, 47917 Alternate Version, and 12742. The samples will be returned at your request.
Style # 12742 is a woman’s, closed toe/closed heel, above-the-ankle, lace-up sneaker with an outer sole of rubber and plastics. The external surface area of the upper is predominantly textile material. The shoe is lightweight and flexible with a general athletic appearance. It features a suede leather toe box and heel pull tab. You contend that the shoe does not possess the general appearance and characteristics associated with that of “athletic” footwear, we disagree. Although the sneaker does not possess all characteristics associated with athletic footwear, it does resemble athletic footwear in construction and styling and will be classified as such. You provided an F.O.B. value of over $12 per pair.
The applicable subheading for style #12742 will be 6404.11.9050, 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 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.
Style # GOW-MIP135804 is a woman’s, closed toe/closed heel, below-the-ankle, slip-on shoe with an outer sole of rubber or plastics. The external surface area of upper is a textile material. The shoe features a decorative lace which is not needed to put on or remove the shoe. The shoe has a foxing-like band. You provided an F.O.B. value of over $12 per pair.
The applicable subheading for style # GOW-MIP135804 will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12/pair: for women. The rate of duty will be 9 percent ad valorem.
Style # 48265 is a woman’s, above-the-ankle, below-the-knee, lace-up boot with an outer sole that is predominantly leather. The boot measures approximately 12 inches high. The boot is constructed of 59.03 percent textile material and 40.9 percent rubber or plastics. The partially lined boot features a lateral zipper closure with a faux fur top line. The boot features a “3M Thinsulate” membrane rendering the boot waterproof. You provided an F.O.B. value of $27.90 per pair.
The applicable subheading for style # 48265 will be 6404.20.6060, HTSUS, which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole is of leather or composition leather; and in which each shoe, by weight, is over 50 percent of textile materials plus rubber and plastics and over 10 percent by weight of rubber and/or plastics. The rate of duty will be 37.5 percent ad valorem.
We cannot issue rulings on style numbers 47917 and 47917 “Alternate Version” as we need more information. Please provide breakdowns of the upper’s external surface area (esau) material including and excluding the eye stays but excluding the tongue, and tongue patch.
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 above, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division