The tariff classification of footwear from China

N208541 April 4, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 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 March 5, 2012 you requested a tariff classification ruling. The submitted half-pair sample identified as style J94787 “Realflex Uform Skin,” is a men’s size 9 lace-up athletic “running” shoe with a rubber or plastics outer sole and a textile material upper. You state that the upper is synthetic suede formed from brushed polyester microfiber which is visible on its surface. This material is considered textile for tariff purposes. The small “slashes” on the vamp and forefoot medial which expose the underlying red mesh lining are too small to consider the lining external surface area. You provided an F.O.B. value of $21.70/pair. The applicable subheading for the men’s running shoe, style “Realflex Uform Skin” 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/. In reference to style J90280 “ZigMaze,” you stated in a separate telephonic communication with our office that the upper parts were submitted in error and that the entire shoe (with the sole attached) should have been submitted. You further stated that you would resubmit this shoe for a ruling at a later date. 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