The tariff classification of footwear from China

NY K80705 December 4, 2003 CLA-2-64:RR:NC:SP:247 K80705 CATEGORY: Classification TARIFF NO.: 6404.11.9020 Mr. Gerald Williams Harry F. Long, Inc. P.O. Box 905 631 North Central Ave. Wood Dale, IL 60191-0905 RE: The tariff classification of footwear from China Dear Mr. Williams: In your letter dated November 7, 2003, on behalf of Dash America Inc., you requested a tariff classification ruling. The submitted sample is a pair of men’s cycling shoes, identified as the “Vaper Road Cycling Shoe,” Style #5015. 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 40% plastics and 60% woven (textile) mesh materials. Based on your statement and on our visual estimates, we will presume that textile material accounts for over 50% of the external surface area of the upper (ESAU). The shoe also has three rubber/plastic hook-and-loop closure straps across the instep, which can all be adjusted to improve the fit, and a hard rubber/plastic outer sole with some molded-on rubber/plastic cleat-like projections. You state in you submission that this cycling shoe will be valued at over $12 per pair. The applicable subheading for the men’s Vaper Road Cycling Shoe, Style #5015 will be 6404.11.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for “sports footwear” which is a cycling shoe; 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; and which is valued over $12.00 per pair. The rate of duty will be 20% 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