The tariff classification of plastic athletic shoes from China.

PD H81915 June 12, 2001 CLA-2-64: G23 H81915 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Stephanie A. Goldfischer Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt Counselors at law 245 Park Avenue 33rd Floor New York, NY 10167-3397 RE: The tariff classification of plastic athletic shoes from China. Dear Ms. Goldfischer: In your letter of June 6, 2001, you requested a tariff classification ruling on behalf of your client, BBC International Ltd. The sample submitted with your request is the Cross-Trekker, pattern TAW15701, a woman’s athletic shoe with a plastic upper and plastic unit molded outsole. The exterior surface area of the upper measures over 90 percent of rubber/plastics; the only textile component is a narrow band of fabric at the collar. The shoe does not have a foxing-like band, since the overlap, primarily at the toe and heel, does not substantially encircle the shoe, measuring less than 40 percent of the whole. The samples will be returned, as requested. -2- The applicable subheading for these shoes will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), with outer soles and uppers of rubber or plastics, other: other: having uppers of which over 90 percent of the external surface area of the upper (including accessories or reinforcements...) is rubber or plastics: other: other: other. The rate of duty will be 6 percent 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions pertaining to this matter, please contact Field National Import Specialist Leo S. Maciejewski at 207-771-3617 or National Import Specialist Richard Foley at 212-637-7089. Sincerely, Jeffrey Walgreen, Service Port Director Portland, Maine