The tariff classification of an athletic shoe from Taiwan

PD H86995 February 8, 2002 CLA-2-64:RR:NC:TP:D29 CATEGORY: Classification TARIFF NO.: 6402.99.18 Roger J. Crain Customs Science Services, Inc. 11901 Reynolds Avenue Potomac, MD 20854-3334 RE: The tariff classification of an athletic shoe from Taiwan Dear Mr. Crain: In your letter dated January 15, 2002 you requested a tariff classification ruling on behalf of your client, K-Swiss, Inc. The submitted sample, identified as Style No. 0830126, "Larian," is an adult's below-the-ankle athletic shoe with an outer sole of rubber. The upper is predominantly of plastic and features a six-eyelet lace-up closure. It does not have a foxing or a foxing-like band. We are returning the sample as you requested. The applicable subheading for this shoe will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics; which is other than waterproof or sports footwear or "zoris"; which does not have a protective metal toe-cap; which does not cover the ankle; in which over 90 percent of the upper's external surface area is of rubber or plastics; which is not made on a base or platform of wood or cork; and which is other than plastic footwear produced in one piece by molding. 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 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 this ruling, please contact Field National Import Specialist Maryalice Nowak at (716) 646-3463. Sincerely, Joseph J. Wilson Port Director Buffalo, NY