The tariff classification of a cycling shoe from China

NY E83469 July 8, 1999 CLA-2-64:RR:NC:TA:347 E83469 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 a cycling shoe 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 submitted half pair sample, style name “Rockhopper”, Style #90111A, is a specially constructed, below-the-ankle height, lace closure bicycle shoe. The external surface area of the upper consists of, by your stated measurements, 76% suede leather, 20% textile fabric and 4% rubber. The shoe has a predominately rubber/plastic outer sole with raised, molded-in traction lugs and also features a rigid plastic plate fitting with two metal bolts, that allows for the attachment of the shoe to a bicycle pedal. We agree with your conclusions that this “cycling” shoe has a predominately leather upper 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 this cycling shoe 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 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division