The tariff classification of two athletic shoes from China

NY B84644 May 13, 1997 CLA-2-64:RR:NC:TP:347 B84644 CATEGORY: Classification TARIFF NO.: 6402.99.90 Arthur Danforth Hyde Athletic Industries, Inc. Centennial Park P.O. Box 6046 Peabody, MA 01961 RE: The tariff classification of two athletic shoes from China Dear Mr. Danforth: In your letter dated April 22, 1997, you requested a tariff classification ruling. You have submitted two samples of similarly styled athletic shoes, one of which you state is a man's and the other a woman's version, style #1006 women's monsoon and style #2006 men's monsoon, both valued at $13.40 per pair. You state that each shoe has three color variations, designated 1006-1, 1006-2, 1006-3, 2006-1, 2006-2, and 2006-3. You ask that this ruling apply to all six style-color numbers. The shoes are made up of a complete textile upper to which rubber/plastic overlays have been added. Since these overlays are lasted under and cemented to the sole, they will be counted as surface area. In this regard, you state that the external surface area for style #1006-2 is 60.0% plastic and 63.1% plastic for style #1006-2. The shoes also feature lace tie closures and rubber outer soles. The applicable subheading for the shoes will be 6402.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastic, not covering the ankle, which has a foxing-like band, valued over $12.00 per pair. The rate of duty will be 20% 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