CLA-2-64:OT:RR:NC:N3:447
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 March 20, 2014 you requested a tariff classification ruling.
The submitted half-pair sample identified as article S84090 “Energy Boost BB,” is a men’s lace-up “basketball shoe” with a rubber or plastics outer sole and a predominately rubber or plastics upper that covers the ankle. The upper has a textile underlay which can be seen through holes that are bigger than a pin head but smaller than a collar button. The shoe is lightweight with a flexible sole, has a foxing band and is athletic in both styling and construction. Also submitted with the shoe is a gaiter-like “calf sleeve” that attaches to the tongue with Velcro® and provides a “comfort lining for the collar of the shoe.” You state that the design of the calf sleeve is such that it is not intended for the shoe to be worn without it or for the calf sleeve to be worn with a different shoe. You are not seeking separate classification of this calf sleeve and provided an F.O.B. value over $12/pair.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI's).
GRI 3(b) provides for composite goods made up of different components. Explanatory Note IX to GRI 3(b) provides that composite goods can consist of separable components, provided these components are adapted to one another and are mutually complementary and that together they form a whole that would not normally be offered for sale separately. Composite goods are classified according to the component which gives them their essential character, i.e. the basketball shoe. Therefore, the basketball shoe accompanied by the calf sleeve will constitute a composite good classifiable at the rate of duty applicable to the classification of the basketball shoe.
The applicable subheading for the men’s basketball shoe, article S84090 “Energy Boost BB” will be 6402.91.9005, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: 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 $12/pair: tennis shoes, basketball shoes, training shoes and the like. The rate of duty will be 20% 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: [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division