The tariff classification of footwear from Korea

NY I83496 July 22, 2002 CLA-2-64:RR:NC:TA:347 I83496 CATEGORY: Classification TARIFF NO.: 6403.99.90 Mr. Don Ukrainec H2-Row L.L.C. 2131 Trenton Drive S. Trenton, MI 48183 RE: The tariff classification of footwear from Korea Dear Mr. Ukrainec: In your letter dated June 30, 2002 you requested a tariff classification ruling. The submitted sample is a pair of athletic-type shoes, which you identify as “rowing shoes” and which are the type of footwear commonly worn by both sexes (unisex). The shoe has an upper external surface area consisting of stitched together leather and textile material components which you have measured and found to be approximately 78% leather and 22% textile materials. Based on our own visual measurements, we agree that this “rowing shoe,” which does not cover the ankle, has an upper with an external surface area that is predominately leather. The shoe also has a hook-and-loop strap closure at the instep and a cemented and sewn-on rubber/plastic outer sole with pre-drilled holes so that the shoe can be mounted with screws to a plate in racing shell rowboats. The applicable subheading for this “rowing shoe” will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather (excluding accessories or reinforcements) and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued, we presume, over $2.50 per pair; for other persons. The rate of duty will be 10% 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division