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 U44124 “Predator RX TRX FG,” is a men’s size 9 rugby shoe with a unit molded outer sole and functionally stitched upper composed of rubber/plastics. The unit molded outer sole which extends up to the top of the heel has a clear plastic heel guard (identified by you as Part A) which covers the heel portion of the outer sole and provides both stability and protection. The outer sole also features seven ½ inch widely spaced rubber projections or “cleats” at the forefoot of the shoe and four ¾ inch widely spaced rubber projections or “cleats” at the heel which provides traction to the wearer engaged in a sporting activity such as rugby. Consequently, the shoe meets the tariff definition of “sports footwear” under Subheading Note 1(a) to Chapter 64 of the Harmonized Tariff Schedule of the United States, (HTSUS). You suggest classification under subheading 6402.19.9031, HTSUS, which provides in pertinent part for sports footwear that has a foxing or a foxing-like band and is protective against water, oil, grease or chemicals or cold or inclement weather. The shoe does not possess these features.
The applicable subheading for article U44124 “Predator RX TRX FG,” will be 6402.19.1520, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: sports footwear: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics (except footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper and except 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): other: for men. The rate of duty will be 5.1% 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