The tariff classification of footwear from China

N200261 February 3, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Ms. DeeDee DeSmet Adidas 5055 N. Greeley Avenue Portland, OR 97217 RE: The tariff classification of footwear from China Dear Ms. DeSmet: In your letter dated January 4, 2012 you requested a tariff classification ruling. The submitted half-pair sample is identified by you as a women’s slip-on “running” shoe, article G62247, with a molded rubber or plastics outer sole. You state that the upper is majority rubber or plastics and consists of a textile material base with a rubber or plastics “overlay” applied to its surface. You contend that the rubber or plastics “overlay” constitutes esau and that the shoe should be classified under subheading 6402.99.9061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics. We disagree with this suggested classification. You provided an F.O.B. value of $18.72/pair. Pursuant to Note 4(a) to Chapter 64, HTSUS, the material of the upper is the material having the greatest external surface area, not taking into account accessories or reinforcements. When calculating the esau, the materials of the upper must be categorized as upper material or as accessories or reinforcements. Materials that are “plausible upper materials” and visible on the external surface of the upper are included in the esau determination. Decorative overlays that do not contribute structural strength and which are attached to a substantially complete upper will be considered accessories or reinforcements and excluded from the esau determination. Regarding the sample, the rubber or plastics material is purely decorative and considered accessories or reinforcements. There is no question that the textile material on the submitted sample is plausible upper material and is the external surface of the upper. The applicable subheading for the women’s running shoe, article G62247 will be 6404.19.3960, 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: not sports or athletic footwear; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, except footwear that is “protective” and except footwear having a foxing or foxing-like band; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for women. The rate of duty will be 37.5% 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