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 December 16, 2010, you requested a tariff classification ruling.
The sample submitted identified as Article G40675 - Culture Strap, is a woman’s size 7, below the ankle, slip-on shoe. The majority of the exterior surface area of the upper is leather and has an outer sole composed of rubber or plastics. The shoe has an elastic strap and a leather strap across the instep. The elastic is sewn on either side and the non-functional leather strap is secured with a hook and loop closure. The stated value of the shoes is $14.50 per pair.
You suggest classification under 6403.99.9031 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for athletic footwear with uppers of leather and outer soles of rubber, plastics. We disagree and they will be classified elsewhere. Although the shoes have an athletic appearance, they are held to the foot without the use of laces, buckles, or other fasteners. The elastic strap is stretched to facilitate the putting on and removal of the shoes. As such, they are “slip-ons” referred to in the footwear definitions of T.D. 93-88 and not considered to be “athletic footwear” as defined by Additional U.S. Note 2 to chapter 64 of the HTSUS.
The applicable subheading for Article G40675 - Culture Strap will be 6403.99.9065, 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: other: 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