The tariff classification of three athletic shoes from China

NY B83861 May 9, 1997 CLA-2-64:RR:NC:TP:347 B83861 CATEGORY: Classification TARIFF NO.: 6402.91.70, 6402.99.60, 6402.99.70 Donald J. Kuhl BWI Corporation 890 Airport Park Road, Suite 118 Glen Burnie, MD 21061 RE: The tariff classification of three athletic shoes from China Dear Mr. Kuhl: In your letter dated April 10, 1997, written on behalf of Pacific Rim Trading Company, you requested a tariff classification ruling. You have submitted samples for three styles of athletic shoes. Style #977 is made up of both plastic and nylon materials. Visual examination of the shoe indicates that the plastic portion constitutes the greatest external surface area of the upper (ESAU). You state that style #975 has an upper comprised of 80% rubber/plastic, 10% leather and 10% textile materials. Style #171B is made up of a complete textile upper to which rubber/plastic overlays have been added. Since these overlays are lasted under and cemented to the sole, they will be counted as surface area. The rubber/plastic eyelet stay will also be counted as surface material since it contributes structural support to the upper and is joined to rubber/plastic overlays which extend across portions of the shoe upper that are lasted under and cemented to the sole. All three athletic shoes feature lace tie closures and rubber outer soles. You also state that style #977 is valued at $2.85 per pair, #975 is valued at $3.25 per pair, and #171B is valued at $2.00 per pair. The applicable subheading for style #977 will be 6402.91.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, covering the ankle, which has a foxing-like band, valued not over $3.00 per pair. The rate of duty will be 48% ad valorem. The applicable subheading for style #975 will be 6402.99.70, HTS, which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, not having uppers of which over 90 percent of the external surface area is rubber or plastic, which has a foxing-like band, valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5% ad valorem. The applicable subheading for style #171B will be 6402.99.60, HTS, which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, which has a foxing-like band, valued not over $3.00 per pair. The rate of duty will be 48% ad valorem. 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 212-466-5890. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division