The tariff classification of footwear from China

NY L85444 June 16, 2005 CLA-2-64:RR:NC:SP:247 L85444 CATEGORY: Classification TARIFF NO.: 6402.19.15 Mr. John J. Kenney Reebok International Ltd 1895 J.W. Foster Boulevard Canton, MA 02021 RE: The tariff classification of footwear from China Dear Mr. Foster: In your letter dated June 6, 2005 you requested a tariff classification ruling. The submitted half pair sample identified as Style 20-148162 “Jr. All Turf,” is a boy’s size 4 sports shoe, which has a functionally stitched rubber/plastic material upper that does not cover the wearer’s ankle. The shoe has a hook-and-loop strap closure, a textile tongue and a unit molded rubber/plastic bottom/sole. The sole has a pattern of molded and widely spaced, approximately ¼-inch high, sharp edged cleat-type projections that are present to provide traction for use in outdoors sports such as baseball, football and soccer. You have provided a separate sample of the unit molded rubber/plastic bottom that is attached to the upper of this shoe by cementing and which has molded sidewalls that overlap the upper at the sole. You have also provided a certified independent lab report, which states that a vertical height overlap of ¼-inch or more of the upper at the sole has been measured to account for only 37.19% of the total perimeter of the shoe. We have also determined by our measurements that a ¼-inch or more vertical height overlap of the upper at the sole accounts for less than 40% of the shoe’s lower perimeter. Based on the guidelines laid out in T.D. 92-108 under the “40-60” rule, generally an encirclement of less than 40% of the perimeter of the shoe by a band does not constitute foxing or a foxing-like band. The applicable subheading for the boy’s size 4 shoes, identified as Style 20-148162 “Jr. All Turf,” will be 6402.19.15, 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” other than golf shoes; in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); and which does not have a foxing or a foxing-like band. The rate of duty will be 5.1% 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