The tariff classification of skateboarding shoes from China.

NY F80931 January 14, 2000 CLA-2-64:RR:NC:TP:347 F80931 CATEGORY: Classification TARIFF NO.: 6402.99.90 Ms. Evelyn M. Suarez Arter & Hadden LLP 1801 K Street, N.W., Suite 400K Washington, D.C. 20006-1301 RE: The tariff classification of skateboarding shoes from China. Dear Ms. Suarez: In your letter dated December 15, 1999, written on behalf of your client, Planet Earth Skateboards, you requested a tariff classification ruling. You have submitted a sample of what you state is a man’s skateboarding shoe, style name “J.T. 5.0.” The shoe is made up of a rubber/plastic upper and a rubber/plastic outer sole which features a foxing-like band that overlaps the upper by more than ¼ inch all around the perimeter of the shoe. The shoe also features a lace-tie closure and the trademark name “Adio.” You also state that the shoes are valued at $13.15 FOB. The applicable subheading for the skateboarding shoes will be 6402.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper. The rate of duty will be 20% 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 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