The tariff classification of footwear from China

N197275 January 10, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.11.9020 Ms. Ruth Texeira Columbia Sportswear Company14375 SW Science Park DrivePortland, OR 97229 RE:     The tariff classification of footwear from China Dear Ms. Texeira:In your letter dated December 9, 2011 you requested a tariff classification ruling for two styles of men’s athletic shoes.The submitted half-pair sample identified as style “BM3802,” is a men’s below-the-ankle lace-up “athletic” shoe with a rubber or plastics outer sole. You provided a component material breakdown by percentage which shows the upper to be predominately rubber or plastics. The external surface area of the upper is predominately polyester textile material and is partially covered with aluminum dots which you describe as Omni-Heat™ material. You state that these aluminum dots are “heat set” into the textile material and comprise the Omni-Heat™ material which provides protection against cold weather, but only when applied to the inside of the shoe. Since these aluminum dots do not completely cover the underlying textile material (which is plausible upper material), we find them to be ornamental and not included in the external surface area measurement of the upper. Consequently, we find the material of the upper having the greatest external surface area to be textile material. You provided an F.O.B. value greater than $20.00 per pair. The submitted half-pair sample identified as style “BM3807,” is a men’s below-the-ankle lace-up “athletic” shoe with a rubber or plastics outer sole. This shoe is identical to style BM3802 except for some component material exclusions. You state that the upper is majority textile whether the aluminum dots are included in the esau measurement or not. We agree with this assertion based on visual examination of the shoe. You provided an F.O.B. value greater than $12.00 per pair. The applicable subheading for both styles “BM3802” and “BM3807” will be 6404.11.9020, 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 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, Thomas J. Russo Director National Commodity Specialist Division