The tariff classification of footwear from Korea

N136978 January 6, 2011 CLA-2-64:RR:NC:N4:447  CATEGORY: Classification TARIFF NO.: 6402.99.3115  Ms. DeeDee DeSmet Adidas5055 N. Greeley Avenue Portland, OR 97217 RE:     The tariff classification of footwear from Korea 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 G11917 “Tech Elle 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 rubber/plastic, with textile eyelet/eyelet stays sewn onto it. You question whether the tongue, which is partially on the same plane as the upper, should be included in the external surface area measurement of the upper. Customs has held that in those cases where the tongue was not part of the external surface area of the upper, it was on a plane lower than a portion of the upper and was partially or wholly covered by laces and eyelet facings or stays. The portion of the tongue on the submitted sample that lies below the upper plane and is covered by laces and eyelet facings or stays, will be the part of the tongue (when the shoe is laced up) that falls between the marks that you designate on the shoe as “A” and “B” and which curves below the upper on the lateral (outside) side of the shoe. Consequently, this portion will not be considered in the external surface area measurement of the upper. You provided an F.O.B. value of $13.00 per pair and suggest classification under subheading 6402.99.9005, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for shoes that have a foxing or a foxing-like band. We disagree with this suggested classification. The shoe does not have a foxing or a foxing-like band.  The applicable subheading for article G11917 “Tech Elle W” will be 6402.99.3115, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 6% 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