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 January 4, 2012 you requested a tariff classification ruling for three styles of infant shoes.
The submitted half pair sample identified as style V20965, is an infant’s size 2 closed toe/heel “crib shoe” with a predominately rubber or plastics outer sole. The upper, which you state is predominately rubber or plastics, has a Velcro® closure at the instep which secures the shoe to the wearer’s foot. You provided an F.O.B. value of $7.00 per pair.
The applicable subheading for style V20965 will be 6402.99.8091, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; footwear not having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; footwear not 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; valued over $6.50 but not over $12/pair: other: other. The rate of duty will be 90 cents/pr. + 20% ad valorem.
The submitted half pair samples identified as styles V22345 and V22346, are infants size 2 closed toe/heel “crib shoes” with predominately textile outer soles, 73% and 75% respectively, and predominately leather uppers (as stated by you). Each shoe has two Velcro® closures at the instep which secure the shoe to the wearer’s foot. You provided an F.O.B. value of $7.50 per pair for each shoe.
The applicable subheading for styles V22345 and V22346 will be 6405.10.0090, HTSUS, which provides for other footwear: with uppers of leather or composition leather: other. The rate of duty will be 10% 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,
Thomas J. Russo
Director
National Commodity Specialist Division