CLA-2-64:OT:RR:NC:N3:447
Ms. Sally Gifford
Adidas Group
1895 J W Foster Blvd
Canton, MA 02021
RE: The tariff classification of footwear from China
Dear Ms. Gifford:
In your letter dated April 14, 2017, you requested a tariff classification ruling. The four samples are identified as style numbers CM9369, CN0340, CM8822 and CM9833. Your samples will be returned.
Style # CM8822 is a woman’s closed toe/close heel, lace-up, athletic shoe with an outer sole of rubber or plastics. The external surface area of the upper (ESAU) is predominantly textile. Although the majority of the tongue is on the same plane as the rest of the upper, a portion tucks under the medial side of the upper. The laces must be tightened to keep the shoe secured to the foot. You provided an F.O.B. value of over $12 per pair.
The applicable subheading for style number CM8822 is 6404.11.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other. The rate of duty will be 20 percent ad valorem.
Style # CM9369 is a men’s closed toe/closed heel, lace-up shoe with an outer sole of rubber/plastics. The ESAU is predominantly textile with rubber/plastics trimming. The tongue is not separately attached and is on the same plane as the rest of the upper. The laces are not required to secure the shoe to the foot. You provided an F.O.B. value over $6.50 but under $12.00 per pair.
The applicable subheading for style # CM9369 will be 6404.19.8930, HTSUS, footwear with outer soles or rubber, plastics, leather, or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $6.50 but not over $12/pair: other: for men. The rate of duty will be 90 cents per pair plus 20 percent ad valorem.
Style # CN0340 is men’s, closed toe/closed heel, above-the-ankle, lace-up shoe with an outer sole of rubber or plastics. The external surface area of the upper (ESAU) is predominantly textile with a decorative open mesh design on the lateral and medial sides. The shoe features an inner textile bootie beginning underneath the front of the laces and continuing to the back of the heel. It is visible at the topline and in the tongue area. Tubular laces are threaded through a textile strip sewn over the vamp. You provided an F.O.B. value of over $12 per pair.
The applicable subheading for Style # CN0340 will be 6404.19.9030, HTSUS, which provides for footwear with outer soles of rubbr or plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12/pair: for men. The rate of duty is 9 percent ad valorem.
Style # CM9833 is a unisex, closed toe/closed heel, lace-up shoe with an outer sole of rubber/plastics. The tongue is not separately attached and is on the same plane as the rest of the upper. The ESAU is predominantly textile featuring a tight mesh design. The rubber/plastics U-shaped eye stay overlaps and connects at the sole. The laces are not required to secure the shoe to the foot. You provided an F.O.B. value of over $12 per pair.
The applicable subheading for style # CM9833 will be 6404.19.9060 HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $12/pair: for women. The rate of duty will be 9 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 https://hts.usitc.gov/current.
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 above, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division