The tariff classification of children’s and infant’s athletic shoes

PD D85354 December 17, 1998 CLA-2-64:LA:S:T:1:4:D27 D85354 CATEGORY: Classification TARIFF NO.: 6403.99.90 Michele Twomley Pluta Geologistics Americas Inc. 1950 spectrum Circle Marietta, GA 30067 RE: The tariff classification of children’s and infant’s athletic shoes Dear Ms. Pluta: In your letter dated December 1, 1998, on behalf of APC Footwear Inc., you requested a tariff classification ruling. The five samples that you have submitted are described as follows: 1. Stock No. AUS9907 called “Cassidy Lace” is a children’s low cut athletic shoe with lace closures and a rubber/plastic sole. 2. Stock No. AUS9910 called “Cassidy Velcro” is a children’s low cut athletic shoe with velcro closures and a rubber/plastic sole. 3. Stock No. AUS9905 called “Charger Velcro” is a children’s low cut athletic shoe with velcro closures and a rubber/plastic sole. 4. Stock No. AUS9903 called “Charger Lace” is a children’s low cut athletic shoe with lace closures and a rubber/plastic sole. 5. Stock No. AUS9912 called “Pivot Velcro” is an infant’s low cut athletic shoe with velcro closures and a rubber/plastic sole. You have furnished a worksheet which identifies the materials that make up the greatest portion of the external surface area of the upper. You indicated that each sample provided has an external surface area of the upper that is 60% leather and 40% plastic. For the purposes of this ruling we will consider your statement that leather is the predominant material of the uppers of these shoes to be correct. However, this may be subject to verification at the port of entry at the time of importation. You did not provide the price per pair of the subject samples. The applicable subheading for the shoes described above will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with predominately leather uppers and plastic and/or rubber outer soles, not covering the ankle, for other persons, valued over $2.50 per pair. The rate of duty will be 10 percent ad valorem. If the shoes are valued less than $2.50 per pair, the shoes will be classified 6403.99.75 HTS at a rate of duty of 8.6 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