The tariff classification of footwear from Taiwan

NY G81253 September 12, 2000 CLA-2-64:RR:NC:TA:347 G81253 CATEGORY: Classification TARIFF NO.: 6402.91.90 ; 6402.91.80 Mr. Eric Hale Nike USA, Inc. One Bowerman Drive Beaverton, OR 97005 RE: The tariff classification of footwear from Taiwan Dear Mr. Hale: In your letter dated August 28, 2000 you requested a tariff classification ruling. The submitted half pair sample, identified as “Nike Model #BBM723-M1-C1-000525 Men’s Air Aintposite ¾,” is an athletic style shoe, which covers most of the wearer’s anklebone. The shoe has a stitched together upper with an external surface area that you state measures 97% rubber/plastics and 7% textile materials (including all accessories and reinforcements), and a cemented-on rubber/plastic outer sole. We note that this shoe has a rubber/plastic cup-sole bottom, the sides of which encircle the upper in a wave-like pattern and overlap it by varying heights of at least ¼-inch to as much as 1-inch or more, all around the shoe’s lower perimeter. We, unlike you, do consider this shoe to have a foxing-like band. For the purposes of this ruling, we will presume that this shoe will be valued at over $12.00 per pair, since you have not provided us with a cost price in your letter. Therefore, the applicable subheading for the shoe, “Nike model #BBM723-M1-C1-000525, Air Aintposite,” will be 6402.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and the outer sole’s external surfaces are predominately rubber and/or plastics; which is not "sports footwear”; which covers the ankle; in which the upper’s external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; which has foxing or foxing-like band applied or molded at the sole and overlapping the upper; and which is valued, we presume, over $12.00 per pair. The rate of duty will be 20% ad valorem. If this shoe is valued at over $6.50 but not over $12.00, then the applicable subheading will be 6402.91.80, HTS, and the rate of duty will be 90 cents per pair plus 20% ad valorem. We are returning the sample as you have 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