The tariff classification of men's track and field shoes from China

PD C85774 April 22, 1998 CLA-2-64:LA:S:T:1:4:D27 C85774 CATEGORY: Classification TARIFF NO.: 6402.19.90 Mr. Stephen S. Spraitzer George R. Tuttle Three Embarcadero Center, Suite 1160 San Francisco, Ca. 94111 RE: The tariff classification of men's track and field shoes from China Dear Mr. Spraitzer: In your letter dated March 24, 1998, on behalf of Asics Tiger Corporation, you requested a tariff classification ruling. The submitted sample, Asics Tiger model GN 402 is a men's low-cut track and field shoe with provisions for cleats or spikes. The shoe is valued at $25.09 per pair. You also state that the exterior surface area of the upper is comprised of 80% rubber and/or plastic and 20% of textile. The shoes have rubber/plastic soles. The applicable subheading for the men's track and field shoe model GN 402 will be 6402.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for sports footwear with outer soles and uppers of rubber or plastics valued over $12.00 per pair. The rate of duty will be 11.2% percent 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 this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach