CLA-2-64:OT:RR:NC:N2:447
Ms. Dee Dee DeSmet
Adidas
5055 N. Greeley Avenue
Portland, OR 97217
RE: The tariff classification of footwear from China and Vietnam.
Dear Ms. DeSmet:
In your letter dated August 28, 2017, received by this office September 26, 2017, you requested a tariff classification ruling. The submitted samples identified as CQ0315 Adizero 5-Star, CG4813 Ultra Boost Cleat, BB3653 Nemeziz Tango, and B27976 Freak Ultra PK Von are being returned to you, as requested.
B27976 Freak Ultra PK is a man’s closed-heel, closed-toe, covering-the-ankle, lace-up, cleated football athletic shoe. The upper is made from textile material and rubber or plastics. The external surface area of the upper is predominately rubber or plastics. The textile material extends up to resemble a sock at the topline. Although the shoe does not have a separate tongue, it has functional laces that thread through eyelets on each side and are required to secure the shoe to the foot. Sewn vertically on the heel is a textile strip that extends up to form a pull-on tab. Affixed to the front of the cuff is textile strip that forms a pull-on tab that contains the Adidas three stripe logo. The outer sole, made from rubber or plastics, has evenly spaced cleats that measure over ¼ inch. The shoe does not have a foxing or foxing-like band, and it is not protective. You provided a value of over $12/pair.
The applicable subheading for B27976 Freak Ultra PK will be 6402.19.9031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other: valued over $12 per pair: for men. The rate of duty will be 9 percent ad valorem
CQ0315 Adizero 5-Star is a man’s closed-heel, closed-toe, below-the-ankle, lace-up, cleated football shoe. The upper is made from textile material and rubber or plastics. The external surface area of the upper is predominately textile material. The shoe does not have a separately defined tongue. It has an unstructured material in its place resembling a short sock. The shoe is secured to the foot by means of laces threaded through eyelets on top of the foot, forming a gusseted tongue. There is a strip of textile material located at the heel that extends up to form a pull tab. The outer sole, made from rubber or plastics, has evenly spaced large cleats that measure over ¼ inch. The outer sole covers a portion of the heel on the sides. The shoe does not have a foxing or foxing-like band, and it is not protective. You provided a value of over $12/pair.
CG4813 Ultra Boost Cleat is a man’s closed-heel, closed-toe, below-the-ankle, lace-up, cleated football shoe. The upper is made from textile material and rubber or plastics. The external surface area of the upper is predominately textile material. Affixed to the lateral and medial sides are three rubber or plastic strips that extend up to form an eye stay. Although the shoe is stylized to resemble a slip-on shoe it has functional laces that thread through eyelets on each side and are required to secure the shoe to the foot. There is a rubber or plastics label on the upper with the word Adidas. Located on the heel is a rubber or plastics piece with the words Ultra Boost on the lateral side. The outer sole, made from rubber or plastics, has evenly spaced spikes that measure over ¼ inch. The shoe does not have a foxing or foxing-like band, and it is not protective. You provided a value of over $12/pair.
We disagree with your classification of CQ0315 Adizero 5-Star and CG4813 Ultra Boost Cleat under 6404.19.3940, HTSUS. CQ0315 Adizero 5-Star and CG4813 Ultra Boost Cleat have functional laces and cleats on the outer sole. Chapter 64, Subheading Note 1(a), HTSUS, states that the expression "sports footwear" applies to footwear which is designed for a sporting activity and has, or has provisions for the attachment of spikes, sprigs, cleats, stops, clips, bars or the like. The evenly spaced spikes would make every day walking in these shoes impractical. We consider these items to be classifiable as "sports footwear" in Chapter 64, HTSUS.
The applicable subheading for CQ0315 Adizero 5-Star and CG4813 Ultra Boost Cleat will be 6404.11.9020, HTSUS, which provides for footwear with 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 $12/pair: for men: other. The rate of duty will be 20 percent ad valorem.
BB3653 Nemeziz Tango is a men’s closed-heel, closed-toe, below-the-ankle, slip-on shoe. The upper is made from textile material, and rubber or plastics. The external surface area of the upper is predominately textile material. One side of the upper has the Adidas three line logo made from rubber or plastics in a contrasting color. It has non-functional laces that do not need to be tightened to secure the shoe to the foot. Sewn vertically to the heel is a strip of textile material with the Adidas logo, and word Nemeziz. The outer sole is made from rubber or plastics. The shoe does not have a foxing-like band, and it is not protective. You provided a value of over $12/pair.
We disagree with your suggested classification of BB3653 Nemeziz Tango under 6404.19.9030, HTSUS, as other footwear with a foxing or foxing-like band. BB3653 Nemeziz Tango does not have a foxing or foxing-like band and will be classified elsewhere.
The applicable subheading for BB3653 Nemeziz Tango will be 6404.19.3940, 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: not sports footwear; footwear not designed to be a protection against cold or inclement weather; footwear of the slip-on type; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for men. The rate of duty will be 37.5 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division