The tariff classification of men's athletic shoes from China and Indonesia

PD B83205 April 8, 1997 CLA-2-64:LA:S:T:1:4:D18 B83205 CATEGORY: Classification TARIFF NO.: 6403.91.60, 6403.91.90, 6403.99.60, 6403.99.90 Ms. Debra Stapleton L. A. Gear 1777 South Vintage Avenue Ontario, CA 91761 RE: The tariff classification of men's athletic shoes from China and Indonesia Dear Ms. Stapleton: In your letter dated March 3, 1997, you requested a tariff classification ruling on five styles of men's athletic shoes. The five samples that you have submitted are described as follows: 1. Styles M0050 and M0051 "Claw"mid are men's crosstraining shoes with a leather, plastic, and textile upper, lace closure, and a rubber and/or plastic sole with a foxing-like band. 2. Styles M0052 and M0053 "Claw" low are men's crosstraining shoes with a leather, plastic, and textile upper, lace closure, and a rubber and/or plastic sole with a foxing-like band. 3. Style M0058 "Topspin Player II" is a men's low cut athletic shoe with a leather, plastic, and textile upper, lace closure, and a rubber and/or plastic sole with a foxing-like band. You have furnished specifications giving the measurements of the external surface area of the uppers but these figures are not accurate. We requested corrected figures for the external surface area of the uppers but we have not received them. Visual examination of the shoes indicates that the leather portion constitues the greatest external surface area of the upper. The external surface area of the upper may be subject to verification at the time of importation at the port of entry. Since no evidence was submitted that you offer 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 M0050 and M0051 in men's sizes 8 1/2 and larger will be 6403.91.60, 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's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; in which the top of the upper covers the ankle bone; in which the sole is attached to the upper by means other than welt stitched construction; and which is worn by men, youth and boys. The rate of duty will be 8.5 percent ad valorem. The applicable subheading for M0050 and M0051 in men's size 8 and smaller will be 6403.91.90, 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's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; in which the top of the upper covers the ankle bone; in which the sole is attached to the upper by means other than welt stitched construction; and which is worn by females or is unisex. The rate of duty will be 10 percent ad valorem. The applicable subheading for M0052, M0053, and M0058 in men's sizes 8 1/2 and larger will be 6403.99.60, 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's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; in which the top of the upper is below the top of the wearer's ankle bone; 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 8.5 percent ad valorem. The applicable subheading for M0052, M0053, and M0058 in men's size 8 and smaller will be 6403.99.90, 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's external surface is predomintely rubber and/or plastic; which is other than "sports footwear"; in which the top of the upper is below the top of the wearer's ankle bone; 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 ne 10 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