The tariff classification of rubber/plastic shoe.

NY D81257 August 27, 1998 CLA-2-64:RR:NC:TP:347 D81257 CATEGORY: Classification TARIFF NO.: 6402.99.60-90 Mr. Roger J. Crain Customs Science Services, Inc. 3506 Frederick Place Kensington, MD 20895 RE: The tariff classification of rubber/plastic shoe. Dear Mr. Crain: In your letter dated August 10, 1998, written on behalf of your client, Pagoda Trading Co., you requested a tariff classification ruling. You have submitted three samples of an athletic shoe which you identify as "Natural Sport Cradle 2000," and which you state will be imported from one or more NTS (Normal Trade Status) countries through various ports of entry. You have enclosed 1- a finished sample of the footwear, 2- a finished upper ready to be affixed to the sole assembly, 3- a finished sole assembly consisting of the stiff plastic "midsole" affixed to the top of the outsole. You state that in the actual production of the "Natural Sport Cradle 2000," the constituent parts represented by samples 2 and 3 would be cemented together. You state that the upper is composed of rubber/plastic, leather, and textile materials with a rubber/plastic outer sole. You have provided a lab report which shows the external surface area of the upper (ESAU) to be 43% rubber/plastic, 31% leather, and 26% textile material. You also state that the shoe features a rubber/plastic midsole which is used to stabilize the shoe and strengthen the arch. It appears that this midsole piece has been cemented/glued to the outer sole and then affixed as a single unit to the upper. It is our observation that the midsole and outsole functions as a unit. Together, they form the "bottom" of the shoe. The midsole overlaps the upper by 1/4-inch in the middle and back portions of the shoe. The outer sole overlaps the upper in a wave design along the front, middle, and back portions of the shoe. Together, the midsole and outsole overlap approximately 51% of the perimeter of the shoe upper by more than 1/4-inch. The applicable subheading for the shoe will be 6402.99.60-90, depending on the price per pair, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, having a foxing-like band applied or molded at the sole and overlapping the upper, having uppers of which not over 90% of the external surface area is rubber or plastic. 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