The tariff classification of a cycling shoe from Korea

PD B83155 April 8,1997 CLA-2-64:LA:S:T:1:4:D18 B83155 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 March 5, 1997, on behalf of Answer Products, Inc., you requested a tariff classification ruling on a men's cycling shoe. The submitted sample, style "Rincon", is a men's cycling shoe with an upper made of nylon and leather with a rubber and/or plastic outer sole which includes a cleat plate and the name Shimano. 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. Since no evidence was submitted that the importer offers a comparable shoe in female sizes, men's sizes up to and including 8 will be considered unisex and sizes 8 1/2 and larger will be considered to be men's. The applicable subheading for this shoe in men's sizes 8 1/2 and larger will be 6403.19.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately leather and the outer sole is rubber and/or plastics, leather or composition leather; which is "sports footwear"; in which the sole is attached to the upper by means other than welt stitched construction; which is worn by men, youth and boys. The rate of duty will be 6 percent ad valorem. The applicable subheading for this shoe in men's size 8 and smaller will be 6403.19.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately leather and the outer sole is rubber and/or plastics, leather or composition leather; which is "sports footwear"' in which the sole is attached to the upper by means other than welt stitched construction; which is worn by females or is unisex. The rate of duty will be 4 percent 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 this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Aileen Colon Acting Port Director Los Angeles