The tariff classification of footwear from Korea

NY C89176 June 24, 1998 CLA-2-64:RR:NC:TA:347 C89176 CATEGORY: Classification TARIFF NO.: 6403.19.40 ; 6403.19.70 Ms. Laura Denny CBT International, Inc. 110 West Ocean Blvd., Suite 728 Long Beach, CA 90802 RE: The tariff classification of footwear from Korea Dear Ms. Denny: In your letter dated June 10, 1998, on behalf of Axo Cycling America, LLC, you requested a tariff classification ruling. The sample submitted is a half pair of men's high performance cycling shoes, style name "Summit". The shoe has a specially constructed rubber/plastic outer sole with raised rubber cleats and a metal plate fitting with metal bolts that allows for the attachment of this shoe to a bicycle pedal. It has an upper consisting of both nylon textile fabric and leather component parts, with the leather components being the predominate material that comprises the upper's external surface. The shoe also has a six eyelet lace closure with an external leather lace covering flap accessory piece that is secured by two plastic/textile hook-and-loop straps across the instep. The leather lace cover and the two plastic/textile straps are considered to be accessories and/or reinforcements and are not being included in the measurements of the external surface area of this shoe upper. The applicable subheading for this cycling shoe, style "Summit", in American men's sizes 8.5 and larger will be 6403.19.40, Harmonized Tariff Schedule of the United States (HTS), which provides for "sports footwear" other than golf shoes, with uppers of leather and outer soles of rubber, plastics, leather or composition leather, for men, youths and boys. The rate of duty will be 5.1% ad valorem. In sizes up to and including American men's size 8, the applicable subheading will be 6403.19.70, HTS, which provides for "sports footwear" other than golf shoes, with uppers of leather and outer soles of rubber, plastics, leather or composition leather, for other persons. The rate of duty will be 2% ad valorem. We are returning the sample as you requested. 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