CBP Ruling D80170 — The tariff classification of a sports shoe from China.

Tariff classification

Headings: 6402

Product description

You state that the shoe is valued at $20.83 per pair. You have also submitted a lab report which indicates that the amount of overlap of the upper by the sole, which is greater than 1/4-inch, amounted to 35.51% of the total perimeter of the shoe. In this regard, we agree that this shoe does not possess a foxing or foxing-like band. The shoe submitted is considered "sports footwear" for tariff purposes as enumerated in Chapter 64, subheading note 1.(a), Harmonized Tariff Schedule of the United States, (HTS).

CBP rationale

The applicable subheading for the baseball/softball shoe will be 6402.19.15, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper and outer sole's external surface is predominately rubber and/or plastics, which is "sports footwear," in which the upper's external surface is over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface, which does not have a foxing or foxing-like band, which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather, which is other than golf footwear.

Full text

NY D80170 August 18, 1998 CLA-2-64:RR:NC:TP:347 D80170 CATEGORY: Classification TARIFF NO.: 6402.19.15 Mr. Stephen S. Spraitzar Geroge R. Tuttle Three Embarcadero Center, Suite 1160 San Francisco, CA 94111 RE: The tariff classification of a sports shoe from China. Dear Mr. Spraitzar: In your letter dated July 13, 1998, written on behalf of your client, Asics Tiger Corporation, you requested a tariff classification ruling. You state that the sample you have submitted, a men's low cut interchangeable baseball/softball shoe, model KN 700 (GEL-Claw MT), is made up of a plastic upper and rubber outer sole which features cleats. You state that the shoe is valued at $20.83 per pair. You have also submitted a lab report which indicates that the amount of overlap of the upper by the sole, which is greater than 1/4-inch, amounted to 35.51% of the total perimeter of the shoe. In this regard, we agree that this shoe does not possess a foxing or foxing-like band. The shoe submitted is considered "sports footwear" for tariff purposes as enumerated in Chapter 64, subheading note 1.(a), Harmonized Tariff Schedule of the United States, (HTS). The applicable subheading for the baseball/softball shoe will be 6402.19.15, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper and outer sole's external surface is predominately rubber and/or plastics, which is "sports footwear," in which the upper's external surface is over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface, which does not have a foxing or foxing-like band, which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather, which is other than golf footwear. The rate of duty will be 5.3% 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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