The tariff classification of specialized athletic footwear

NY E80843 May 10, 1999 CLA-2-64:RR:NC:TA:347 E80843 CATEGORY: Classification TARIFF NO. 6403.99.60, 6403.99.90 Mr. John B. Pellegrini Ross & Hardies 65 East 55th Street New York, NY 10022-3219 RE: The tariff classification of specialized athletic footwear Dear Mr. Pellegrini: In your letter dated April 14, 1999 you requested a classification ruling on behalf of your client, adidas America, Inc. You have submitted samples of two shoes which you identify as specialized athletic footwear with leather uppers and rubber/plastic outsoles. You describe the items as follows:
Model “adistar Weight”, article number 072344, is a man’s lace up weight lifting shoe which does not cover the ankle. The upper is a combination of leather, rubber/plastic and textile with leather predominant. The shoe has a rubber/plastic outsole and wood wedge which extends from the heel to the instep. The shoe has ankle support straps. Model “adistar Fencing”, article number 072343, is a man’s lace up shoe which does not cover the ankle. It is designed for the sport of fencing. The upper is a combination of leather, rubber/plastic and textile with leather predominant. The shoe has a rubber/plastic outsole and wedge which extends from the heel to the instep. For the purposes of this ruling, we will assume your statement regarding the predominant material of the uppers of these shoes is factual. You have suggested that “adistar Weight” be classified in subheading 6403.99.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of leather, not covering the ankle, made on a base or platform of wood. As you state, the wood wedge in this shoe extends from the heel to the instep. In order to be classified in subheading 6403.30.00 and 6403.99.20 the wood base or platform must encompass the entire underfoot area from heel to toe. Wood wedges, partial bases and partial platforms of wood are not considered bases or platforms of wood for purposes of these subheadings. Although you state these are men’s shoes, there is no indication in your submission that adidas America, Inc., offers comparable types of shoes for women. We consider this type of footwear to be commonly worn by both sexes. If a women’s alternative is not offered to compliment the submitted men’s models, we consider the submitted samples to be “unisex”. The applicable subheading for the submitted samples, “adistar Weight”, article number 072344 and “adistar Fencing” article number 072343, in American men’s sizes 8.5 and larger will be 6403.99.60, (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of leather, not covering the ankle, for men, youths and boys. The rate of duty for these sizes will be 8.5 percent ad valorem. The applicable subheading for “Shark” in sizes up to and including American mens size 8 will be 6403.99.90, (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of leather material, not covering the ankle, for other persons, valued over $2.50/pair. The rate of duty for these sizes will be 10 percent 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 this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 637-7089. Sincerely, Robert Swierupski Director, National Commodity Specialist Division