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 submitted half-pair sample identified as article G40683 “Adisnow II PL CF K,” is a children’s mid-cut boot with a rubber/plastics outer sole and an upper of rubber/plastics and textile. You provided an upper component material breakdown by percentage of 59% rubber/plastics and 41% textile. Included in these measurements are rubber/plastic eyestay patches on each side of the boot to which two Velcro® hook and loop strap closures of rubber/plastics are attached. These straps cross over the tongue and help secure the boot to the wearer’s foot. The eyestay patches and straps are considered accessories or reinforcements and consequently, are excluded from the external surface area measurement of the upper. The external surface area of the upper is predominately rubber/plastics. You also describe the boot as being protective. However, in order for footwear to be considered “protective,” it must have features that make it substantially more protective (against water, oil, grease or chemicals or cold or inclement weather) than the usual footwear of its type. The submitted sample does not possess any of these features. You provided an F.O.B. value of $14.50/pair and suggest classification under subheading 6402.91.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics, 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. We disagree with this suggested classification.
The applicable subheading for article G40683 “Adisnow II PL CF K,” children’s boot will be 6402.91.9091, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: footwear not 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; valued over $12.00/pair: other: other. The rate of duty will be 20% 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