The tariff classification of wrestling shoes from China

N054327 March 24, 2009 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.19.9031, 6402.19.9061 Mr. Pat Danilczyk USG Logistics Inc. 1975 Linden Boulevard, Suite 111 Elmont NY 11003 RE: The tariff classification of wrestling shoes from China Dear Mr. Danilczyk : In your letter dated February 27, 2009 you requested a tariff classification ruling on behalf of Henson Co., Inc., for four styles of high top wrestling shoes. You have provided values for all styles of over $12/pair. You have submitted samples identified as Article G03734 “Extero II,” Article G03769 “Extero II K,” Article G03690 “Response II” and Article G02652 “Mat Wizard III JS.” Article G03734, G03690 and G02652 are US men’s size wrestling shoes with outer soles of rubber/plastics and uppers of rubber/plastics and textile material. You have not provided external surface area percentage measurements for the component materials of the uppers however, visual examination indicates that rubber/plastics material predominates. The shoes are secured to the foot by means of slide fasteners, hook & loop closure straps or both. Article G03769 is a US youth size 3.5 wrestling shoe with an outer sole of rubber/plastics and uppers of rubber/plastics and textile material. You have not provided an external surface area percentage measurement for the component materials of the upper, however visual examination indicates that rubber/plastics material predominates. The shoes are secured to the foot by means of hook & loop closure straps. The applicable subheading for Article G03734, G03690 and G02652 will be 6402.19.9031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of predominantly rubber or plastics: sports footwear: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics: other: valued over $12/pair, for men. The rate of duty will be 9 percent ad valorem. The applicable subheading for Article G03769 will be 6402.19.9061, HTSUS, which provides for footwear with outer soles and uppers of predominantly rubber or plastics: sports footwear: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics: other: valued over $12/pair, other. The rate of duty will be 9 percent 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/. 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