The tariff classification of two athletic shoes from China

NY B88754 September 9, 1997 CLA-2-64:RR:NC:TP:347 B88754 CATEGORY: Classification TARIFF NO.: 6402.99.90 Mr. 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 August 15, 1997, you requested a tariff classification ruling. You have submitted two samples of your "Grid Control" styles of athletic footwear in both a man and woman's version, style 1027-1 for women and style 2027-1 for men. You state that the last digit in the style number, following the dash, represents different color variations of the shoes and you ask that this ruling also apply to styles 1027-2 and 2027-2. The shoes are made up of a complete textile upper to which rubber/plastic overlays have been added. These overlays encircle the perimeter of the shoes and are lasted under and cemented to the sole. They contribute to the structure of the shoes and are therefore considered external surface area of the upper (ESAU). The rubber/plastic eyelet stays will also be counted as surface material since they contribute structural support to the uppers and are joined to plastic overlays that are lasted under and cemented to the sole. In this regard, you state that the external surface area for style 1027-1 is 58.5% plastic and 60.7% plastic for style 2027-1. In making these measurements, you state that only the reflective piece on the heel of the shoes, featuring the name Saucony, has been considered an accessory or reinforcement as defined in Note 4(a) to Chapter 64 of the Harmonized Tariff Schedule (HTS). All other parts of the external surface area of the upper were considered surface area as defined in Note 4(a). You state that the white "Thunder" material on the tip, quarter, eyestays, and foxing of the shoes is plastic. The nylon mesh material and the "Luck Skin" material on the mudguards, blue on style 1027-1, green on style 2027-1, are considered textile. The shoes also feature lace tie closures and rubber outer soles and are valued over $12.00 per pair. 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, not having uppers of which over 90% of the external surface area (including accessories and reinforcements as defined in Note 4(a) to Chapter 64 of the Harmonized Tariff Schedule) is rubber or plastic, 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