D82094 D8 Ruling Active

The tariff classification of footwear from Indonesia, Thailand and China.

Issued September 25, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6402.19.90

Headings: 6402

Product description

The uppers on both these model shoes consist of a combination of plastic and textile component parts, for which you have provided external surface area measurements indicating that plastic is the predominant surface material. Model "Davos" is stated by your fact sheet to have an upper with an external surface area (ESAU) consisting of 70% plastics and 30% textile, while model "Roost" has an ESAU of 69% plastics and 31% textile. Both shoe styles have rubber/plastic bottoms which overlap their uppers and which also feature rubber/plastic outer soles with numerous widely spaced, molded-in, pyramid-like rubber/plastic cleats that protrude up and outward approximately 5/16 inch from the surface of the sole. In your letter

CBP rationale

The applicable subheading for the two shoe models described above, including article #086752 for women, which, we presume, in no significant way differs in construction from the men's model submitted, will be 6402.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which both the upper's and the outer sole's external surface is predominately rubber and/or plastics; which is "sports footwear"; in which the upper's external surface is not over 90% rubber or plastics (including all accessories and reinforcements); and which is valued over $12.

Full text

NY D82094 September 25, 1998 CLA-2-64:RR:NC:TA:347 D82094 CATEGORY: Classification TARIFF NO.: 6402.19.90 Mr. John B. Pellegrini Ross & Hardies 65 East 55 Street New York, NY 10022-3219 RE: The tariff classification of footwear from Indonesia, Thailand and China. Dear Mr. Pellegrini: In your letter dated September 2, 1998, on behalf of your client Adidas America, Inc., you requested a tariff classification ruling. The submitted samples are two half pair low-top styles of what you are calling "trail running" shoes, identified as "Model Davos, Article 087226" and "Model Roost, Article 086751-men's, 086752-women's" (no sample of women's model provided). The uppers on both these model shoes consist of a combination of plastic and textile component parts, for which you have provided external surface area measurements indicating that plastic is the predominant surface material. Model "Davos" is stated by your fact sheet to have an upper with an external surface area (ESAU) consisting of 70% plastics and 30% textile, while model "Roost" has an ESAU of 69% plastics and 31% textile. Both shoe styles have rubber/plastic bottoms which overlap their uppers and which also feature rubber/plastic outer soles with numerous widely spaced, molded-in, pyramid-like rubber/plastic cleats that protrude up and outward approximately 5/16 inch from the surface of the sole. In your letter you state that these shoes are valued over $12.00 per pair. The applicable subheading for the two shoe models described above, including article #086752 for women, which, we presume, in no significant way differs in construction from the men's model submitted, will be 6402.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which both the upper's and the outer sole's external surface is predominately rubber and/or plastics; which is "sports footwear"; in which the upper's external surface is not over 90% rubber or plastics (including all accessories and reinforcements); and which is 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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