The tariff classification of cycling shoes from China

NY E83467 July 8, 1999 CLA-2-64:RR:NC:TA:347 E83467 CATEGORY: Classification TARIFF NO.: 6403.19.40 ; 6403.19.70 Ms. Adonica-Jo R. Wada Sandler, Travis & Rosenberg And Glad & Ferguson, P.C. 1 Sutter Street, 10th Floor San Francisco, CA 94104 RE: The tariff classification of cycling shoes from China Dear Ms. Wada: In your letter dated June 9, 1999 and received on June 21, 1999, on behalf of your client, Specialized Bicycle Components, you requested a tariff classification ruling. The two submitted half pair samples, style names “BMX Posi-Trac” and “BMX Posi-Trac SP”, are specially constructed, below-the-ankle height, lace closure bicycle shoes. The two models are almost identical in overall appearance and composition. Both the “Posi-Trac” and the “Posi-Trac SP” models, you state, have dual-density rubber/plastic outer soles with functionally designed, circular shaped, grooved nylon pedal grip surface features. The only difference between these two cycling shoes is that the “Posi-Trac SP” model also features a rigid plastic insole plate and a cutout portion on the outer sole with a metal fitting for bolting on pedal cleats. Based on your stated measurements, the external surface area of the upper, for both these shoes, is 83% leather, 15% textile fabric and 2% synthetic leather. We agree with your conclusions that these bicycle shoes have predominately leather uppers and that “cycling” shoes are specifically designated by name, in Chapter 64, HTS, as “sports footwear” for tariff purposes. You state in your letter that this cycling shoe is not offered in comparable women’s sizes or styles, and since it is the type of footwear that is commonly worn by both sexes, we will consider this shoe to be “unisex” in sizes up to and including American men’s size 8. Therefore, the applicable subheading for these two cycling shoes 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. We are returning the samples 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division