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NY N012256

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June 18, 2007

CLA-2-64:RR:SP:247

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.11.9020

Ms. Stacey Gamble
Brooks Sports Inc.
19910 North Creek Parkway, Suite 200
Bothell, WA 98011-8215

RE: The tariff classification of footwear from China

Dear Ms. Gamble:

In your letter dated May 25, 2007, you requested a tariff classification ruling for a waterproof running shoe. You have submitted a sample identified as “Cascadia Shed,” that is a below-the-ankle, lace-up men’s running shoe with an outer sole of rubber or plastics and an upper of predominantly textile material. You state that the shoe is waterproof due to the presence of a treated textile liner.

The applicable subheading for the “Cascadia Shed” will be 6404.11.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair, for men. The general 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/.

You inquire if the “Cascadia Shed” is subject to temporary duty suspension under subheading 9902.23.77 or any other provision as provided for under recent legislation. As you note, subheading 9902.23.77 provides temporary duty free entry for men’s footwear (except vulcanized footwear and footwear with waterproof molded bottoms, including bottoms comprising an outer sole and all or part of the upper), valued over $20/pair, designed to be worn in lieu of, but not over, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather where such protection includes protection against water that is imparted by the use of a coated or laminated textile fabric (provided for in subheading 6402.99.20). Since the external surface area of the upper for style “Cascadia Shed” is predominantly textile material classifiable in heading 6404, the provisions of subheading 9902.23.77 do not apply. In addition, there are currently no temporary duty reduction or suspension provisions for footwear classified in subheading 6404.11.9020 other than for ski boots, cross country ski footwear or snowboard boots (see 9902.64.04).

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.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 6402.99.20 - Footwear w/outer soles & uppers of rubber or plastics, nesoi, n/cov. ankle, nesoi, design. as protection against liquids/chemicals/weather
• Tariff No.: 6404.11.90 - Sports & athletic footwear w/outer soles of rubber/plastics & uppers of textile, valued o/$12/pair
• Tariff No.: 9902.23.77 - Certain protective footwear w/coated or laminated fabric, for men, over $20/pair, (provided for in 6402.99.33)
• Tariff No.: 9902.64.04 - Ski boots, cross country ski footwear or snowboard boots with uppers of textile materials (provided for in subheading 6404.11.90)