CLA-2-64:RR:NC:SP:247
Mr. Will Dickerson
Brooks Sports, Inc.
19910 North Creek Parkway/Suite 200
Bothell, WA 98011-8181
RE: The tariff classification of footwear from China
Dear Mr. Dickerson:
In your letter dated October 20, 2008, you requested a tariff classification ruling for an athletic shoe identified as Adrenaline ASR 5.
The submitted sample, a below-the-ankle, lace-up, men’s size 9, running shoe has an outer sole of rubber/plastics and an upper of rubber/plastics and textile materials. You have provided a lab report from an independent laboratory indicating that rubber/plastics material comprises 72.6 percent of the external surface area of the upper. You state that the shoe has an upper incorporating a water-protective coated mesh fabric identified as "DWR" (durable water repellent). The submitted sample and retail shoe box have no tags or markings advertising the water-resistant feature. You have, however, provided a catalog indicating that the shoe is marketed “for runners who refuse to be limited by weather or terrain, this on-road, off-road, on-road, off-road hybrid, weatherized version of our top selling Adrenaline GTS is sure to please. Its more rugged outsole runs well on any surface and the water-resistant upper keeps pesky precipitation out.”
The applicable subheading for style Adrenaline ASR 5 will be 6402.99.3320, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of predominantly rubber/plastics: Other footwear: not covering the ankle: other: footwear 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, for men, other. The general rate of duty will be 37.5 percent ad valorem.
As a result of recent legislation, style Adrenaline ASR 5 is eligible for temporary duty free treatment under subheading 9902.23.77, HTSUS, which provides for men’s footwear (except vulcanized footwear and footwear with waterproof molded bottoms, including bottoms comprising an outer sole and all or part of the upper), valued over $20/pair, designed to be worn in lieu of, but not over, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather where such protection includes protection against water that is imparted by the use of a coated or laminated textile fabric. 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, Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division