CLA-2-64 OT:RR:NC:N4:447
Ms. DeeDee DeSmet
Adidas
5055 N. Greeley Avenue
Portland, OR 97217
RE: The tariff classification of footwear from China
Dear Ms. DeSmet:
In your letter dated August 19, 2010 you requested a tariff classification ruling for a women’s trail running shoe.
The submitted half-pair sample identified as article G13746 “Kanadia 3 GTX W,” is a women’s size 7, below-the-ankle lace-up “athletic-type” trail running shoe, with an outer sole composed of rubber/plastics. You state that the external surface area of the upper is composed predominately of rubber/plastics (57%) and 43% textile material and incorporates a Gore-tex® lining which provides more of a protection against water than other shoes of this type. Consequently, you suggest classification under subheading 6402.99.3350, Harmonized Tariff Schedule of the United States (HTSUS), which provides in pertinent part for “footwear designed to be worn over, or in lieu of, other footwear as a protection against water…” We agree with this classification. You provided an F.O.B. value of $22.00 per pair.
The applicable subheading for article G13746 “Kanadia 3 GTX W,” women’s shoe will be 6402.99.3350, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: not having uppers of which over 90% of the external surface area (including accessories and reinforcements) is rubber or plastics; footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: for women: other. The rate of duty will be 37.5 percent ad valorem.
As a result of recent legislation, article G13746 “Kanadia 3 GTX W,” is eligible for a temporary duty rate reduction to 13.6 percent under subheading 9902.23.78, HTSUS, which provides for Women’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includes protection against water that is imparted by the use of a coated or laminated textile fabric, entered or withdrawn from warehouse on or before 12/31/2012.
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 Stacey Kalkines at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division