CLA-2-64:OT:RR:NC:N3:447
Sally Gifford
Adidas Group
1895 JW Foster Blvd.
Canton, MA 02021
RE: The tariff classification of athletic shoes from China
Dear Ms. Gifford,
In your letter dated April 24, 2014, you requested a tariff classification ruling.
The submitted samples of style M48163, identified on an attached label as Franconia FLX GTX, and style M40908, identified on the attached label as Reebok One GTX Lite, were forwarded to the Customs and Border Protection laboratory for analysis of the external surface area of the uppers.
Franconia FLX GTX-style M48163 and Reebok One GTX Lite-Style M40908 are women’s running shoes valued at more than $12. The uppers are comprised of polyester textile with overlays of polyurethane, padded collars, and Gore-Tex linings. The Customs and Border protection laboratory found the external surface area of the upper (esau) of the Franconia FLX GTX-style M48163 to be 65.1 percent rubber/plastic and 34.9 percent textile, including accessories and reinforcements. The laboratory found the esau of the Reebok One GTX Lite-Style M40908 to be 50.8 percent textile and 49.2 percent rubber or plastics. Both have EVA midsoles and molded rubber or plastics traction outer soles.
The applicable subheading for the Franconia FLX GTX-M48163, will be 6402.99.3350, 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 accessories and reinforcements) is rubber or plastics; 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 women: other. The rate of duty will be 37.5 percent ad valorem.
The applicable subheading for the Reebok One GTX Lite-style M40908, will be 6404.11.9050, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other. The rate of duty will be 20 percent 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