The tariff classification of footwear from Vietnam

NY G83819 November 14, 2000 CLA-2-64:RR:NC:TA:347 G83819 CATEGORY: Classification TARIFF NO.: 6404.11.90 Ms. Christina L. Abbott Veltec Sports, Inc. 1793 Catalina St. Sand City, CA 93955 RE: The tariff classification of footwear from Vietnam Dear Ms. Abbott: In your letter dated October 26, 2000 you requested a tariff classification ruling. The submitted half pair sample, identified as style designation “Forest,” is an athletic style shoe, which you state is for leisure wear and/or recreational cycling wear, but it is not fitted with any special cycling shoe features such as pedal plates or clips. The shoe has a predominately textile upper external surface area, comprised mostly of stitched together suede-like, man-made textile fiber materials and woven textile panel inserts. It also has a lace closure, a padded tongue and a rubber/plastic bottom, which overlaps the upper at the sole by more than ¼-inch, all around the shoe. We consider this athletic type shoe, which does not cover the wearer’s ankle to have a foxing-like band. You have informed us, via a telephone conversation, that this shoe will be valued at more than $20 per pair. The applicable subheading for this shoe, identified by you as style designation “Forest,” will be 6404.11.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the upper’s external surface is still 50% or less leather even after every leather accessory and reinforcement present is included as part of the upper’s external surface; in which the outer sole’s external surface is predominately rubber and /or plastics; which is “athletic footwear”; and which is valued over $12.00 per pair. The rate of duty will be 35% 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