The tariff classification of footwear from China

N188946 November 10, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.9005, 6404.11.9020 Ms. TerriLynn Dennis Adidas Group1895 JW Foster Blvd.Canton, MA 02021 RE:     The tariff classification of footwear from China Dear Ms. Dennis:In your letter dated October 7, 2011 you requested a tariff classification ruling for three styles of men’s running shoes.The submitted half-pair samples identified as styles “Premier Zigwild TR” and “Zigree Trek TR” are men’s lace-up “running” shoes with rubber or plastics outer soles and textile material uppers with synthetic overlays. The synthetic overlays which are lasted under and attached to the top of the soles add structural strength to the uppers and are included in their external surface area measurements. Also included are the clear plastic “hotmelt” and the synthetic coatings which have been added to the sides of the uppers. You provided external surface area measurements of the uppers by percentage (58.5% and 58% synthetic, respectively), thereby making them predominantly rubber or plastics. You provided F.O.B. values over $12/pair. The applicable subheading for the men’s running shoes, styles “Premier Zigwild TR” and “Zigree Trek TR” will be 6402.99.9005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics: other footwear: other: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; footwear which is 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; footwear that does not have open toes or open heels and is not of the slip-on type; valued over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 20% ad valorem. The submitted half-pair sample identified as style “Zignano Rhythm” is a men’s lace-up “running” shoe with a rubber or plastics outer sole and a textile material upper. You state there is a synthetic toe-cap and heel overlay, as well as synthetic coatings in the form of thin white “stripes” (and in the areas between the stripes) which cover the sides and the top of the shoe. You include all of these in the external surface area measurement of the upper and provided a surface area measurement by percentage (69% synthetic / 31% textile). You suggest classification under subheading 6402.99.9005, HTSUS, which provides for in pertinent part; footwear with outer soles and uppers of rubber or plastics. Notwithstanding the synthetic toe-cap and heel overlay which are lasted under and attached to the top of the sole and included in the upper’s surface area measurement, we do not find the “stripe” coatings and the areas in between to be upper material and exclude them as accessories or reinforcements from the external surface area of the upper. Consequently, we disagree with your suggested classification and consider the upper to be predominantly textile material. You provided an F.O.B. value of $20.50/pair. The applicable subheading for the men’s running shoe, style “Zignano Rhythm” will be 6404.11.9020, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.00/pair: for men: other. 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 646-733-3042.Sincerely, Robert B. Swierupski Director National Commodity Specialist Division