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NY N020666

December 20, 2007



TARIFF NO.: 6404.11.9020

Mr. Jon Nelson
1617-6th Avenue, Suite 1000
Seattle, WA 98107

RE: The tariff classification of footwear from China

Dear Mr. Nelson:

In your letter dated December 5, 2007, you requested a tariff classification ruling for two “athletic inspired” shoes with outer soles of rubber/plastics and uppers of textile material.

You have submitted samples identified as styles “Volcan” and “Vadim.” Both styles are variations on the classic lace up, sneaker shoe complete with canvas uppers, foxing or foxing-like bands and toe bumpers. Style “Volcan” is a high-top shoe that features a buckle strap across the instep. This style has fully functional metal eyelets to accommodate a shoelace, although you state that the shoe is imported without a lace. You state that the shoes are not constructed to give support during athletic activities and lack arch support common in athletic footwear.

As you know, 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. Styles “Volcan” and “Vadim” exhibit sufficient athletic features to justify classification as tennis shoes, basketball shoes, gym shoes, training shoes and the like.

The applicable subheading for Styles “Volcan” and “Vadim” will be 6404.11.9020, 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: other: valued over $12/pair. 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, Richard Foley at 646-733-3042.


Robert B. Swierupski

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