The tariff classification of athletic shoes from China

NY C82401 December 22, 1997 CLA-2-64:RR:NC:TP:347 C82401 CATEGORY: Classification TARIFF NO.: 6403.99.60, 6403.99.90 Ms. Laura Roberts AEI Customs Brokerage Services 2040 S. Lynhurst Drive Suite N Indianapolis, IN 46241 RE: The tariff classification of athletic shoes from China Dear Ms. Roberts: In your letter dated November 24, 1997, written on behalf of your client, Meridian Sports, you requested a tariff classification ruling. You have submitted samples of two shoes, identified as "Vector Elyte" and "Vector Summit Mid," which you state will be sold as athletic training footwear. You state that the uppers of both styles of shoes are made of leather, plastic, and textile materials, with leather being the constituent material having the greatest external surface area, including accessories and reinforcements such as those mentioned in Note 4(a) to chapter 64, Harmonized Tariff Schedule of the United States (HTS). The shoes feature lace tie closures and thick rubber soles measuring over two inches in most areas. The applicable subheading for the athletic shoes, up to and including American men's size 8, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for other persons, valued over $2.50 per pair. The rate of duty will be 10% ad valorem. For American men's size 8.5 and above, the applicable subheading for the athletic shoes will be 6403.99.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% 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, Robert B. Swierupski Director, National Commodity Specialist Division