The tariff classification of footwear from Vietnam

N136977 January 6, 2011 CLA-2-64:RR:NC:N4:447  CATEGORY: Classification TARIFF NO.: 6404.11.8060  Ms. DeeDee DeSmet Adidas5055 N. Greeley Avenue Portland, OR 97217 RE:     The tariff classification of footwear from Vietnam Dear Ms. DeSmet:In your letter dated November 24, 2010 you requested a tariff classification ruling for a women’s tennis shoe. The submitted half-pair sample identified as article G51073 “Honey Low W,” is a women’s low cut lace-up “athletic” shoe with an outer sole composed of rubber/plastic. The external surface area of the upper is composed predominately of textile material and features decorative printed letters of rubber/plastic securely affixed to its surface. These letters do not completely cover the underlying textile material and are considered accessories of reinforcement for tariff classification purposes. However, you question whether these letters should be included in the external surface area of the upper. In Headquarters Ruling Letter HRL 953556, Customs took the position that “the term ‘accessories or reinforcements,’ although not fully defined, includes any additional material added to an otherwise completed upper as long as the underlying material is a plausible upper material, if not the best material.” There is no question that the textile material on the submitted sample is plausible upper material and is the external surface of the upper. You provided an F.O.B. value of $10.80 per pair and suggest classification under subheading 6402.99.8005, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics. We disagree with this suggested classification based upon the above-mentioned ruling.  The applicable subheading for article G51073 “Honey Low W,” will be 6404.11.8060, 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 $6.50 but not over $12/pair: for women. The rate of duty will be 90 cents/pair + 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 646-733-3042. Sincerely,   Robert B. Swierupski                                Director                                National Commodity Specialist Division