The tariff classification of footwear from China

N024461 March 19, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.19.1520 Ms. Rebecca Montgomery New Balance Athletic Shoe, Inc. Brighton Landing 20 Guest Street Boston, MA 02135-2088 RE: The tariff classification of footwear from China Dear Ms. Montgomery: In your letter dated March 7, 2008 you requested a tariff classification ruling for a sport shoe identified as the New Balance® brand men’s American football shoe, style MF991MK. The submitted sample is described as a men’s football shoe with a lace closure and a functionally stitched rubber/plastics material upper that covers the ankle. The shoe also features a molded hard rubber/plastic outsole with special provisions for the attachment of screw-in spikes. In this regard, the shoe is considered to be classifiable as “sports footwear.” As you state, the outsole does not overlap the upper at all, but there is a partial “graduated” wedge-like midsole that does overlap the upper by at least ¼-inch around the back and the rear most side quarters. We note that there is no overlap of any kind present for at least 50% or more forward along the front sides and around toe portion of the shoe. Even though the shoe does exhibits an overlap of the upper that is more than a 40% encirclement, no area of overlap is even visible when looking at this shoe from the front and side sections. Overlap only exists around the back and the rear most sides of the shoe. In this regard, we agree with you that because of the placement of the overlap, this shoe does not have the same appearance, qualities or characteristics of the foxing on traditional sneakers or tennis shoes and so it does not have a foxing or foxing-like band. The applicable subheading for the men’s New Balance® brand American football shoe, style MF991MK, will be 6402.19.1520, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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