CLA-2-64:OT:RR:NC:N2:247
Ms. Sally Gifford
adidas Group
5540 Fermi Court
Carlsbad, CA 92008
RE: The tariff classification of footwear from China and Vietnam
Dear Ms. Gifford:
In your letter dated September 19, 2019, you requested a tariff classification ruling. You have submitted two samples identified as style # FV1960 and style #FW1266. Your samples will be returned at your request. You intend to import this footwear from China and Vietnam.
Style FV1960 is a girls, closed toe/closed heel, below-the-ankle, and lace-up shoe with a rubber or plastics outer sole. The upper consists of a woven polyester corduroy material. The shoe features a foxing like band and a cushioned collar and tongue. You provided an F.O.B. value between $6.50 and $12 per pair.
The applicable subheading for the girls style #FV1960 will be 6404.11.8990, 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: footwear with outer soles of rubber or plastics: tennis shoes, basketball shoes gym shoes, training shoes and the like: other: valued over $6.50 but not over $12 per pair: other: other. The rate of duty will be 90 cents per pair plus 20 percent ad valorem.
Style # FW1266 is a woman’s, closed toe/closed heel, below-the-ankle, lace-up shoe with a flexible outer sole of rubber/plastics. The upper is made of knit terry loop polyester fabric. The shoe has a padded tongue and collar, a foxing-like band, and an EVA midsole. The F.O.B. is over $12 per pair.
The applicable subheading for the women’s style # FW1266 will be 6404.11.9050, 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6404.11.8990 and 6404.11.9050, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 6404.11.8990 and 6404.11.9050, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division