CLA-2-64:OT:RR:NC:N2:247
Mr. Bill Daly
Global Brands Group
350 5th Avenue – 8th Floor
New York, NY 10118
RE: The tariff classification of footwear from China
Dear Mr. Daly:
In your letter dated April 24, 2018, you requested a tariff classification ruling. Your sample will be returned.
The submitted half pair sample, identified as Sprinkle, is a woman’s, closed toe/closed heel, below-the ankle shoe. The external surface area of the upper is constructed with non-vegetable textile material. The shoe features five eyelets on both sides of the tongue facilitating a lace–up closure. The flexible outer sole is made of rubber or plastics with slip resistant treads. Sprinkle has a foxing band. The F.O.B. value is over $12 per pair.
You suggest classification of 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for non-athletic footwear with outer soles of rubber/plastics and uppers of textile materials. 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.
The applicable subheading for style name Sprinkle 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.
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 ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division