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 China
Dear Ms. DeSmet: In your letter dated February 22, 2013 you requested a tariff classification ruling on four half-pair samples of men’s “cycling” shoes, styles “ImpactVXI,” “Freerider,” “Hellcat,” and “Maltese Falcon.” You provided documentary literature from the manufacturer (including schematics), which identify these shoes as cycling shoes.
The submitted samples identified as styles “ImpactVXI” and “Freerider,” are lace-up cycling shoes which have predominately rubber or plastics and leather uppers, respectively, that do not cover the ankle. The rubber or plastics outer soles feature no tread where they come into contact with the pedal. The documentation provided by you identifies this no tread area as “flat outsole technology” which is made of “Stealth Rubber.” You state that this type of rubber is designed specifically for use in mountain biking and is unique in that it does not use a “clip” or other type of attachment to secure the shoe to the pedal. Instead, it conforms to the pins on the pedal, thereby encapsulating them and creating a no slip connection to the pedal. You contend that this type of outer sole is different from athletic footwear, i.e. tennis shoes, in that it “provides a sporting advantage to allow the shoe to be adjusted on the pedal.” Style Impact VXI has a foxing or foxing-like band which overlaps the upper by the requisite ¼ of an inch. You provided an F.O.B. value over $12/pair for each shoe. The submitted samples identified as styles “Hellcat” and “Maltese Falcon” are lace-up cycling shoes which have leather uppers that do not cover the ankle and a hook and loop closure strap at the top of each shoe. The rubber or plastics outer soles have the provision for the attachment of a cleat, which in turn will clip onto the bicycle pedal to secure the shoe to the pedal. You provided an F.O.B. value over $12/pair for each shoe.
Chapter 64, Subheading Note 1, Harmonized Tariff Schedule of the United States (HTSUS) provides for sports footwear thusly; For the purposes of subheadings 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression “sports footwear” applies only to:
(a) Footwear which is designed for a sporting activity and has, or has the provision for the attachment of spikes, sprigs, cleats, stops, clips, bars or the like; (b) Skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes (emphasis added). In this regard, the subject footwear is “sports footwear” for classification purposes.
The applicable subheading for the men’s cycling shoe, style “ImpactVXI” will be 6402.19.9031, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: sports footwear: other: other: valued over $12/pair: for men. The general rate of duty will be 9 percent ad valorem. The applicable subheading for the men’s cycling shoes, styles “Freerider,” “Hellcat,” and “Maltese Falcon” will be 6403.19.4090, HTSUS, which provides for other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: sports footwear: other: for men, youths and boys: other: other: other. The general rate of duty will be 4.3 percent ad valorem.
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