The tariff classification of men's, boy's and misses' athletic shoes

PD D82243 October 21, 1998 CLA-2-64:LA:S:T:1:4:D27 D82243 CATEGORY: Classification TARIFF NO.: 6402.99.80, 6402.99.90, 6404.11.80 Michael R. Spano Michael R. Spano & Co., Inc. 190 McKee Street Floral Park, New York 11001 RE: The tariff classification of men's, boy's and misses' athletic shoes Dear Mr. Spano: In your letter dated September 16, 1998, on behalf of E. Acquisition Inc., you requested a tariff classification ruling. Along with your ruling request you have submitted 4 samples including specification sheets. The sample identified as style "Machi", pattern number 1X109062, is a Men's slip lasted athletic shoe. You have indicated that the exterior surface area of the upper (ESAU) is 73.2% polyurethane and 26.8% nylon. The sole is rubber/plastic and the shoe has a foxing-like band. The price per pair is $14.15 FOB. The sample identified as style "Rail", pattern number 3X107409, is a boy's slip lasted athletic shoe with a ESAU of 80.48% polyurethane and 19.52% nylon. The sole is rubber/plastic and the shoe has a foxing-like band. The price per pair is $9.20 FOB. The sample identified as "Toure", pattern number 3J110-417, is a boy's slip lasted athletic shoe with an ESAU of 83.15% polyurethane and 16.85% nylon. The sole is rubber/plastic and the shoe has a foxing-like band. The price per pair is $10.50 FOB. The sample identified as "Contender", pattern number 8-J111-007, is a misses' slip lasted athletic shoe with an ESAU of 49.82% polyurethane and 50.18% nylon. The sole is rubber/plastic and the shoe has a foxing-like band. The price per pair is $7.60 FOB. The applicable subheading for the men's athletic shoe style "Machi" will be 6402.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface area does not measure over 90% rubber or plastic (including any accessories or reinforcements ) and/or which has a foxing or foxing-like band applied or molded at the sole and overlapping the upper; which is not designed to be worn over, or in lieu of other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; which valued over $12.00 per pair. The rate of duty will be 20 percent ad valorem. The applicable subheading for the boy's athletic shoe styles "Rail" and "Toure" will be 6402.99.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface area does not measure over 90% rubber or plastic The rate of duty will be .90/pr. + 20% ad valorem. The applicable subheading for the misses' athletic shoe style "Contender" will be 6404.11.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials; sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like valued over &6.50 but not over $12 per pair. The rate of duty will be .90/pr. + 20% 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. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach