CLA-2-64:OT:RR:NC:N2:247
Mr. Edward Foster
Cole Haan LLC
150 Ocean Road
Greenland, NH 03840
RE: The tariff classification of footwear from Vietnam
Dear Mr. Foster:
In your letter dated September 15, 2021, you requested a tariff classification ruling. You have submitted descriptive literature, photographs, and samples of the two items in question. The samples will be returned as requested. Via email, additional information regarding the material existing on the external surface area of the upper of style W23860 Grandpro Ultra Sneaker was provided.
The W23860 Grandpro Ultra Sneaker is a closed-toe/closed-heel, below-the-ankle, woman’s sneaker. The external surface area of the upper (esau) of this athletic looking shoe, is comprised predominantly of leather, with the balance of textile material. The shoe features a U-shaped leather eye stay and a padded collar and tongue. Laces are utilized as a means of closure. The flexible, ethylene vinyl acetate (EVA), unit-molded bottom, has a sole pattern of raised ridges in a diamond pattern covering most of the external surface area in contact with the ground. A more defined chevron pattern under the ball of the foot, and several deep cuts on the medial and lateral edges, provide extra traction. The rubber/plastic outer sole overlaps the upper by at least ¼ inch, thereby constituting a foxing-like band. The F.O.B. value is over $12 per pair.
In your correspondence with this office, you suggest style W23860 Grandpro Ultra Sneaker is a woman’s fashion sneaker and propose a classification under subheading 6403.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), as fashion, and not athletic footwear. You claim the outer sole unit is slightly thicker, more inflexible, and taller than normal athletic footwear, simulating a semi-platform. You also claim the sole has a very shallow tread pattern, except at the ball of the foot, and does not have the traction normally associated with athletic footwear. We disagree. Examination of the sample submitted, found a lightweight, flexible, cushioned, EVA outer sole unit that is commonly associated with athletic footwear. The footwear was able to provide the wearer with the necessary traction needed to engage in fast or fancy footwork. It will be classified accordingly.
The applicable subheading for the W23860 Grandpro Ultra Sneaker will be 6403.99.9031, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50/pair: other: tennis shoes, basketball shoes, and the like, for women: other. The rate of duty will be 10 percent ad valorem.
The submitted sample, identified as Style C33145, is a closed-toe/closed-heel, below-the-ankle, lace-up, man’s sneaker. The esau is comprised of cotton canvas textile material. The sneaker is flexible, lightweight and has underfoot cushioning. The sample’s rubber/plastic outer sole was crosscut and shown to overlap the upper material by at least ¼ inch, thereby constituting a foxing-like band. The F.O.B. value is over $12 per pair.
You believe this style is not athletic footwear and suggest a classification under 6404.19.9060 HTSUS, a subheading for casual footwear. The tongue is not padded, and the collar padding is very minimal. You reason that most of the external surface area of the outer sole that meets the ground is smooth and lacks traction normally associated with footwear used on courts and in other fancy footwork. This office feels the majority of the external surface area of the outer sole that is in contact with the ground has many raised ridges that provides sufficient traction for athletic footwear. For this reason, style C33145 will be classified elsewhere.
The applicable subheading for the man’s style C33145 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: 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 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.
Although you state styles W23860 Grandpro Ultra Sneaker and C33145 will be imported from Vietnam in your letter, the samples submitted were marked “MADE IN CHINA.” At the time of Entry/Entry Summary, you may be requested to verify the country of origin/manufacturing information for any specific shipment or product.
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