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 Indonesia
Dear Ms. DeSmet:
In your letter dated December 16, 2010 you requested a tariff classification ruling.
The submitted half pair sample identified as article G19265 “Stan Smith 80s Hide & Seek,” is a men’s size 9, below-the-ankle lace-up “athletic” shoe (base), with a unit molded rubber/plastics outer sole and an upper of textile materials. The shoe’s upper has an interchangeable mid-cut (above-the-ankle) leather upper which is attached by means of a slide fastener, one half of which is attached to the shoe at the feather line with the corresponding half attached to the leather upper. You state that this mid-cut leather upper can be zipped off to reveal the low-cut textile upper and suggest that the submitted sample be classified as imported as a leather tennis shoe under subheading 6403.91.6040, Harmonized Tariff Schedule of the United States (HTSUS). You provided an F.O.B. value of $20.97/pair. We disagree with this suggested classification.
Classification under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 3 (a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials contained in composite goods, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. GRI 3(b) provides that composite goods can consist of separable components, provided these components are adapted to one another and are mutually complementary and that together they form a whole that would not normally be offered for sale separately. When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
The footwear with interchangeable uppers, a composite good, is not classifiable in accordance with GRI 3(a) or (b) because the competing headings are equally specific. Therefore, GRI 3(c) determines the applicable subheading. Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather falls within heading 6403, HTSUS. Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials falls within heading 6404, HTSUS; therefore, by application of GRI 3(c) the footwear is classified in heading 6404, HTSUS.
The applicable subheading for article G19265 “Stan Smith 80s Hide & Seek,” will be 6404.11.9020, 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 $12.00/pair: for men: 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