The tariff classification of a bicycle shoe from China

NY G85644 January 23, 2001 CLA-2-64:RR:NC:TA:347 G85644 CATEGORY: Classification TARIFF NO.: 6403.19.40 ; 6403.19.70 Ms. Martha Spagnuolo Dash America, Inc., d.b.a. Pearl Izumi 620 Compton St. Broomfield, CO 80020 RE: The tariff classification of a bicycle shoe from China Dear Ms. Spagnuolo: In your letter dated January 11, 2001 you requested a tariff classification ruling. The submitted half pair sample, identified by you as style name “Boulder,” which you state is a mountain bike riding shoe, is a below the ankle height cycling shoe that has a rigid metal/plastic plate imbedded in its molded rubber/plastic outer sole to which a pedal cleat will be mounted. The shoe has an upper with an external surface area consisting of both stitched together textile fabric material and suede leather component parts. In your letter you state that the upper is “51% split suede leather/49% mesh.” Based on our visual measurements, we have determined that the upper of this cycling shoe has an external surface area that is predominately leather by an even greater percentage than you claim. The shoe also has a front lace closure with textile loop eyelets, a textile tongue and a textile pull-up strap behind the heel, a cemented-on rubber/plastic midsole and a rubber/plastic outer sole. The textile tongue, the shoelace, the textile embroidery on the leather and the textile pull-up strap at the back have all been excluded from our measurements in determining that leather is the predominant external surface area component upper material. Since this is the type of footwear that is commonly worn by both sexes, and no indication is provided that comparable styles are offered for women, this shoe is considered “unisex” in sizes up to and including American men’s size 8. Therefore, the applicable subheading for this bicycle shoe which has the provision for the attachment of a cleat, identified as style “Boulder” 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” with uppers predominately of leather and outer soles of rubber, plastics, leather or composition leather; which is other than a golf shoe; which is not of welt stitched 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” with upper’s predominately of leather and outer soles of rubber, plastics, leather or composition leather; which is other than a golf shoe; which is not of welt stitched construction; for other persons. The rate of duty 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