The tariff classification of footwear from China

PD C83452 January 20, 1998 CLA-2-64:FO:CM:NP:POR:CO:D24:C83452 CATEGORY: Classification TARIFF NO.: 6402.19.90 Stephen S. Spraitzar Law Offices of George R. Tuttle Three Embarcadero Center, Suite 1160 San Francisco, California 94111 RE: The tariff classification of footwear from China Dear Mr. Spraitzar: In your letter dated January 12, 1998 you requested a tariff classification ruling on behalf of your client, Asics Tiger Corporation. The sample provided, designated as model GN 800, is a men's low-cut track and field shoe, lace closed, with a sole of rubber or plastic which incorporates threaded sockets for the attachment of cleats. The provided laboratory report indicates that the constituent materials of the upper, exclusive of accessories and reinforcements, are rubber or plastic, 80.84%; textile, 19.16%. Including accessories and reinforcements, rubber and plastics measures at 77.46% of the external surface area of the upper. The report also indicates that the percentage of sole overlap greater than 0.25 inch measures 21.58%. Based on the laboratory measurements provided, which are subject to Customs verification, the applicable subheading for the footwear will be 6402.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics; sports footwear; other than ski boots or footwear having uppers of which over 90% of the external surface area is rubber or plastics; valued over $12.00/pair. The rate of duty will be 11.2%. 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. Sincerely, Lewellyn Robison Port Director Portland, Oregon