The tariff classification of footwear from Italy

NY D85275 December 14, 1998 CLA-2-64:RR:NC:TA:347 D85275 CATEGORY: Classification TARIFF NO.: 6402.19.90 Ms. Laura Denny CBT International, Inc. 110 West Ocean Blvd., Suite 728 Long Beach, CA 90802 RE: The tariff classification of footwear from Italy Dear Ms. Denny: In your letter dated November 23, 1998, on behalf of Torelli Imports, you requested a tariff classification ruling. The submitted half pair sample is a high performance cycling shoe, style "Blitz", with a rigid plastic outer sole that also features a metal cleat plate to facilitate its attachment to a bicycle pedal. This low-top shoe has an upper that has a predominately rubber/plastic external surface with several textile side panels, a textile toe vamp, a padded textile tongue and three plastic hook-and loop strap closures across the instep. You state that the shoe is valued at over $12.00 per pair. The applicable subheading for this cycling shoe will be 6402.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's and outer sole's external surface is predominately rubber and/or plastics; which is "sports footwear" in which the upper's external surface is not over 90% rubber or plastics (including any accessories or reinforcements); and which is valued over $12.00 per pair. The rate of duty will be 11.2% ad valorem. Effective January 1, 1999, the rate of duty will be 9% 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