The tariff classification of cycling shoes from Korea

NY D88734 March 5, 1999 CLA-2-64:RR:NC:TA:347 D88734 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 cycling shoes from Korea Dear Ms. Denny: In your letter dated February 23, 1999, on behalf of Answer Products, Inc., you requested a tariff classification ruling. The submitted half pair sample, you identify as Style “Softie”, is a specially constructed low-top, lace closure cycling shoe. The surface area of the upper consists of both leather and textile materials. The shoe has a rubber/plastic cupsole bottom with a specially molded cut-out outer sole for attaching bicycle cleat plates. It is our observation that all the leather overlays present will be counted as external surface material, since they provide additional support to the upper and are either lasted under and cemented to the sole, or joined to leather overlays which are lasted under and cemented to the sole. Therefore, based on visual examination, we have determined that the external surface area of this shoe upper is predominately leather. Although you state that this is a men’s shoe, there is no indication in your submission that you offer a comparable type of shoe for women. We consider this type of footwear to be commonly worn by both sexes. If you do not provide a “women’s” alternative to complement the submitted men’s model, we consider the submitted sample to be “unisex”. The applicable subheading for the cycling shoe described above in American men’s size 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 predominately of leather and outer soles of rubber, plastics, leather or composition leather, which are not of welt construction, for men, youths and boys. The rate of duty will be 4.3% 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 predominately of leather and outer soles of rubber, plastics, leather or composition leather, for other persons. The duty rate will be Free. 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division