The tariff classification of footwear from China

NY D87313 February 8, 1999 CLA-2-64:RR:NC:TA:347 D87313 CATEGORY: Classification TARIFF NO.: 6403.19.40 ; 6403.19.70 Mr. Robert C. Thompson W. J. Byrnes & Co. of Los Angeles, Inc. P.O. Box 90595 Los Angeles, CA 90009 RE: The tariff classification of footwear from China Dear Mr. Thompson: In your letter dated January 22, 1999, on behalf of Vans, Inc., you requested a tariff classification ruling. The submitted two half pair samples are both specially constructed low-top, lace closure cycling shoes. Style name “Double Cross” has a predominately leather external upper surface area, that you state consists of 82.2% leather and 17.8% synthetic/manmade materials, a highly padded ankle collar and a rubber outer sole with a rigid nylon shank. This shoe also features a large plastic flap, attached at the instep and held in place by “Velcro” tabs to cover and hide the laces. The other cycling shoe, style name “VMX”, you state, has an upper with an external surface area that is 86.8% leather and 13.2% synthetic/manmade materials. Additionally, it has a non-flexing bottom with a rigid steel shank and a rubber outer sole. It is our observation that both shoes are specially constructed for the sport of cycling. The applicable subheading for both the shoe styles described above, in American men’s size 8.5 and larger will be 6403.19.40, Harmonized Tariff Schedule of the United States (HTS), which provides for “sports footwear”, other than golf shoes, with uppers predominately of leather and outer soles of rubber, plastics, leather or composition leather, which are not of welt construction, for men, youths and boys. The rate of duty will be 4.3% ad valorem. In sizes up to and including American men’s size 8, the applicable subheading will be 6403.19.70, HTS, which provides for “sports footwear”, other than golf shoes, with uppers predominately of leather and outer soles of rubber, plastics, leather or composition leather, for other persons. The duty rate will be Free. 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division