The tariff classification of footwear from China and Korea

NY F89903 July 31, 2000 CLA-2-64:RR:NC:TA:347 F89903 CATEGORY: Classification TARIFF NO.: 6402.99.90 Mr. Bob Donovan Sole Technology Inc. 20161 Windrow Drive Lake Forest, CA 92630 RE: The tariff classification of footwear from China and Korea Dear Mr. Donovan: In your letter dated July 17, 2000 you requested a tariff classification ruling. The submitted five half pair samples are all similar low-top athletic-type shoes which feature different upper designs and which you state, are made for skateboarding. All five shoes have stitched together uppers consisting of various external surface area material components. For four styles, you have provided the external surface area upper (ESAU) material percentage measurements and for the one you have identified as style name “Etnies Metric”, we were able to determine by visual measurements that its upper’s surface is approximately 75% rubber/plastics and 25% textile materials. For style “Etnies Axcess”, the upper’s ESAU is stated to be approximately 60% rubber/plastics and 40% textile. For style “Etnies Graph”, the upper’s ESAU is stated to be approximately 70% rubber/plastics and 30% textile. For style “Emerica Reflect”, the upper’s ESAU is stated to be 100% rubber/plastics. For style “Emerica Embark”, the upper’s ESAU is stated to be approximately 50% rubber/plastics, 29% textile and 21% leather. We note that all five of the submitted sample styles have cemented and/or partially stitched-on molded rubber/plastic bottoms which overlap their respective uppers at the sole by ¼-inch and more, all around the shoe. We consider all five shoes styles to have a foxing-like band. In your letter, you also state that all five styles will be valued at over $12.00 per pair. The applicable subheading for all five of the “skateboarding” shoes identified and described above will be 6402.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements) and/or which has a foxing or foxing-like band applied or molded at the sole and overlapping the upper; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $12.00 per pair. 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