The tariff classification of footwear from China

NY J89937 October 29, 2003 CLA-2-64:RR:NC:SP:247 J89937 CATEGORY: Classification TARIFF NO.: 6402.19.90 ; 6404.11.90 Mr. Gerald F. Williams Harry F. Long, Inc. P.O. Box 905 631 North Central Ave. Wood Dale, IL 60191 RE: The tariff classification of footwear from China Dear Mr. Williams: In your letter dated October 9, 2003, on behalf of Dash America, Inc., you requested a tariff classification ruling. You have submitted two pairs of women’s shoes for classification. Style #5040 is identified as the women’s “Vortex Mountain Bike” cycling shoe. It is a below the ankle height cycling shoe complete with a metal plate imbedded in its molded 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 and rubber/plastic material component parts. In your letter you have provided the information that the upper is composed of 51% plastic and 49% woven (textile) mesh materials. Based on your statement and on our visual measurements, we will presume that rubber/plastics accounts for over 50% of the external surface area of the upper (ESAU). The shoe also has two hook-and-loop closure straps across the instep plus a plastic snap-buckle ratchet side strap, which can all be adjusted to improve the fit, and a rubber/plastic outer sole with molded-on rubber/plastic cleat-like projections. On a follow-up fax to this office, you indicated that this cycling shoe will be valued at over $12 per pair. Style #5162, identified as the women’s “Element Wide Width” shoe, is an athletic-type shoe that does not cover the wearer’s ankle. The shoe has a predominately textile mesh fabric upper, a padded textile tongue, a lace closure with plastic eyelets and a cemented-on molded rubber/plastic midsole and a rubber/plastic outer sole. In a follow-up fax you indicated that this shoe will be valued at over $12 per pair. The applicable subheading for the “Vortex Mountain Bike” cycling shoe, identified as Style #5040, will be 6402.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which both the upper’s and the outer sole’s external surface is predominately rubber and/or plastics; which is “sports footwear”; in which the upper’s external surface area does not measure over 90% rubber and/or plastics (including any accessories or reinforcements); and which is valued over $12 per pair. The rate of duty will be 9% ad valorem. The applicable subheading for the women’s “Element Wide Width” shoe, identified as Style # 5162, will be 6404.11.90, HTS, which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is “athletic footwear”; and which is valued over $12.00 per pair. The rate of duty will be 20% ad valorem. We are returning the samples 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