The tariff classification of a cycling shoe from Korea

NY B80671 January 6, 1997 CLA-2-64:RR:NC:TP:347 B80671 CATEGORY: Classification TARIFF NO.: 6403.19.40, 6403.19.70 Ms. Laura Denny CBT International, Inc. 110 West Ocean Blvd. Suite 728 Long Beach, CA 90802 RE: The tariff classification of a cycling shoe from Korea Dear Ms. Denny: In your letter dated December 23, 1996, written on behalf of Answer Products, Inc., you requested a tariff classification ruling. You state that the sample you have submitted, style name "Flatfoot," is a men's cycling shoe with an upper made of leather and canvas and a rubber and/or plastic outer sole which includes a cleat plate. This shoe is constructed with a textile material that completely covers the upper and also features leather overlays which have been added over portions of the textile material. Since these leather overlays have been lasted under and cemented to the sole, and contribute to the structure of the shoe, they will also be counted as surface area. Visual examination of the shoe indicates that the leather portion constitutes the greatest external surface area of the upper (ESAU). The shoe submitted, a cycling shoe featuring a cleat plate, is considered "sports footwear" for tariff purposes, as enumerated in chapter 64, subheading note 1.(a) and 1.(b), Harmonized Tariff Schedule of the United States (HTSUS). Unless the importer imports a range of the same kind of shoe for women and girls, we will consider this shoe unisex. For sizes 8.5 and above, the applicable subheading will be 6403.19.40, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, sports footwear, which is attached to the upper by means other than welt stitched construction, other, for men, youths and boys, other. The rate of duty will be 6.8% ad valorem. The applicable subheading up to and including American size 8 will be 6403.19.70, HTSUS, which provides for other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, sports footwear, other, for other persons, other. The rate of duty will be 6% ad valorem. 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 Richard Foley at 212-466-5890. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division