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The tariff classification of a rubber/plastic cycling shoe from Korea.
Issued July 21, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C89317 (July 21, 1998)
Tariff classification
HTS codes: 6402.19.90
Headings: 6402
Product description
The tariff classification of a rubber/plastic cycling shoe from Korea.
CBP rationale
The applicable subheading for the cycling shoe will be 6402.19.90, (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, sports footwear, other, valued over $12.
Full text
NY C89317 July 21, 1998 CLA-2-64:RR:NC:TP:347 C89317 CATEGORY: Classification TARIFF NO.: 6402.19.90 CBT International, Inc. Ms. Laura Denny 110 West Ocean Blvd. Suite 728 Long Beach, CA 90802 RE: The tariff classification of a rubber/plastic cycling shoe from Korea. Dear Ms. Denny: In your letter dated June 17, 1998, written on behalf of your client, Axo Cycling America, LLC, you requested a tariff classification ruling. You have submitted a sample of what you state is a man's cycling shoe, style "Sprint." You state that the upper is made up of plastic and nylon, with vinyl logos. The soles are made of rubber and/or plastic which include cleats. You state that the shoes are valued over $12.00 per pair. The shoe is constructed with a textile material that completely covers the upper and features rubber/plastic overlays which have been added over portions of the textile material. These overlays contribute to the structure of the shoe and will be counted as surface area. Visual examination of the shoe indicates that the rubber/plastic portions constitute the greatest external surface area of the upper (ESAU). The shoe submitted 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, (HTS), which is a cycling shoe featuring a mechanism for the attachment of a bicycle pedal. The applicable subheading for the cycling shoe will be 6402.19.90, (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, sports footwear, other, valued over $12.00 per pair. The rate of duty will be 11.2% 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
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