The tariff classification of a cycling shoe from Korea

NY C82471 January 9, 1998 CLA-2-64:RR:NC:TP:347 C82471 CATEGORY: Classification TARIFF NO.: 6403.19.40, 6403.19.70 Ms. Laura Denny CBT International, Inc. 110 West Ocean Blvd. Suite 728 Long Beach, CA 90802 RE: The tariff classification of a cycling shoe from Korea Dear Ms. Denny: In your letter dated December 9, 1997, on behalf of your client, Answer Products, Inc., you requested a tariff classification ruling. You state that the sample you have submitted, style name "Accelerator," is a man's cycling shoe with an upper made of leather and textile and a plastic outer sole which includes a cleat plate. The shoe is constructed with a textile material that completely covers the upper and also features leather overlays which have been added over portions of the textile material. Since these leather overlays contribute added strength to the structure of the shoe, they will be counted as surface area. The upper also features two hook-and-loop closure straps. You have submitted a lab report which states that the external surface area of the upper (ESAU) consists of 63% leather, 33% textile, and 4% rubber/plastic. The shoe submitted, a cycling shoe featuring a cleat plate, is considered "sports footwear" for tariff purposes as enumerated in Chapter 64, subheading note 1.(a) and 1.(b), Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the shoe up to and including American men's size 8 will be 6403.19.70, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sports footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, for other persons. The rate of duty for 1998 will be 2% ad valorem. For American men's sizes 8.5 and larger, the applicable subheading will be 6403.19.40 (HTSUS), which provides for sports footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, footwear for men, youths and boys. The rate of duty for 1998 will be 5.1% 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, Robert B. Swierupski Director, National Commodity Specialist Division