CLA-2-64: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 November 24, 2010 you requested a tariff classification ruling for a women’s training shoe. The submitted half-pair sample identified as article G41291 “Women’s Lab,” is a women’s low cut lace-up “athletic” shoe with an outer sole composed of rubber/plastic. The external surface area of the upper is composed predominately of leather with rubber/plastic eyelet stays which you claim are “lasted” to the sole but not attached to the upper. You question whether these eyelet stays should be included in the external surface area measurement of the upper. Note 4(a) to Chapter 64, Harmonized Tariff Schedule of the United States, (HTSUS), states in pertinent part; The material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments. Since these eyelet stays do not provide any sufficient support, rigidity or strength to an otherwise plausible leather upper, they are not included in the external surface area measurement of the upper. You provided an F.O.B. value of $20.00 per pair and suggest classification under subheading 6403.99.9031, HTSUS.
The applicable subheading for article G41291 “Women’s Lab” will be 6403.99.9031, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: not sports footwear; footwear with outer soles of rubber/plastic which does not cover the ankle; other than welt footwear; for other persons: valued over $2.50/pair: tennis shoes, basketball shoes, and the like, for women: other. The rate of duty will be 10% 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 Stacey Kalkines at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division