The tariff classification of two athletic shoes from China

NY B85619 June 6, 1997 CLA-2-64:RR:NC:TP:347 B85619 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 May 15, 1997, you requested a tariff classification ruling. You have submitted two samples of athletic shoes, style #2003-1 men's GRID Epic and style #1003-1 women's GRID Epic. The shoes feature textile uppers to which plastic overlays have been added. The plastic overlays are lasted under and cemented to the sole and will be counted as surface area. The plastic eyelet stays will also be counted as surface material since they contribute structural support to the upper and are joined to the plastic overlays which extend across portions of the upper that are lasted under and cemented to the sole. You state that the external surface area measurements consist of 54.3% plastic for style 2003-1 and 51.9% plastic for style 1003-1. The shoes also feature lace-tie closures and rubber outer soles and you state that they are valued over $12.00 per pair. The applicable subheading for the athletic shoes will be 6402.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, not having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastic, valued over $12 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