The tariff classification of footwear from China

NY J82447 April 7, 2003 CLA-2-64:RR:NC:TA:347 J82447 CATEGORY: Classification TARIFF NO.: 6402.91.40 Mr. Roger J. Crain Customs Science Services, Inc. 11901 Reynolds Ave. Potomac, MD 20854-3334 RE: The tariff classification of footwear from China Dear Mr. Crain: In your letter dated March 25, 2003, on behalf of AND1 Basketball, you requested a tariff classification ruling. The submitted half pair sample, identified as the “Rise Mid, Pattern No. 90202-1L, is as you state, an adult’s over-the-ankle (covers the wearer’s ankle) lace-up athletic shoe with a rubber/plastic outsole. The shoe has a functionally stitched together upper with an external surface area that is over 90% rubber or plastics. The shoe also has a padded plastic tongue and a textile lining that extends only slightly to form a visible textile topline trim, which you estimate to be no more than 3% of the external surface area of the upper. We note that the shoe’s structurally complete white plastics material upper is overlaid by accessories or reinforcements of an additional contrasting dark color plastics material in shapes that you have describe in your letter as a navy blue “sharkfin” on the quarters and an “eaglewing” around the heel. The shoe also has a molded rubber/plastic bottom that does not overlap the upper at the sole by a vertical height of ¼-inch or more, other than at the toe or at the heel. We do not consider this shoe to have a foxing-like band. The applicable subheading for this shoe, identified as the “Rise Mid, Pattern No. 90202-1L” will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which is not “sports footwear”; which covers the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil or cold or inclement weather. The rate of duty will be 6% ad valorem. 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division