CLA-2-64:OT:RR:NC:N2:247
Mr. Cameron D. Payne
Solepromo LLC
1854 Production Ct.
Louisville, KY 40299
RE: The tariff classification and Trade Agreement eligibility of footwear from Dubai
Dear Mr. Payne:
In your letter dated June 8, 2024, you requested a tariff classification ruling. You have submitted descriptive literature and photographs. No samples were submitted with your request. You also requested Trade Program information from Dubai.
Style # IG1636 Adidas Gazelle Indoor Glow Orange Shadow Violet is closed toe/closed heel, man's, lace-up sneaker. The shoe does not cover the ankle. The external surface area of upper is predominantly suede leather material. The external surface area of the outer sole in contact with the ground is rubber/plastics. The shoe possesses a foxing band, laces, and cushioned collar. The F.O.B. value is $63 per pair.
The applicable subheading for style # IG1636 Adidas Gazelle Indoor Glow Orange Shadow Violet will be 6403.99.6040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for men, youths, and boys: other: Tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 8.5 percent ad valorem.
Style # IE0419 Adidas Gazelle Bold WMNS Purple is a closed toe/closed heel, below the ankle, woman's, lace-up sneaker. The external surface area of upper is predominantly suede leather material. The external surface area of the outer sole in contact with the ground is rubber/plastics. The shoe has a foxing band, and the F.O.B. value is $63 per pair.
The applicable subheading for style # IE0419 Adidas Gazelle Bold WMNS Purple will be 6403.91.9031, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued at over $2.50 /pair: other: tennis shoes, basketball shoes, and the like, for women: other. The rate of duty will be 10 percent ad valorem.
Style # ID0493 Adidas Samba Og is a closed toe/closed heel, woman's, lace-up sneaker. The shoe does not cover the ankle. The external surface area of upper is predominantly leather material. The external surface area of the outer sole in contact with the ground is rubber/plastics. The footwear has a foxing band and an F.O.B. value of $60 per pair.
The applicable subheading for style name style # ID0493 Adidas Samba Og will be 6403.99.9031, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued at over $2.50 /pair: other: tennis shoes, basketball shoes, and the like, for women: other. The rate of duty will be 10 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 at https://hts.usitc.gov/.
You have also inquired as to whether footwear classified in the above subheadings, imported from Dubai, is eligible for preferential duty treatment associated with a trade program or agreement. Presently the items are not eligible for duty free treatment.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177).
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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, please contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division