The tariff classification of footwear from China

NY E84981 August 20, 1999 CLA-2-64:RR:NC:TA:347 E84981 CATEGORY: Classification TARIFF NO.: 6402.99.90 Mr. Arthur Danforth Saucony Inc. 13 Centennial Drive Peabody, MA 01960 RE: The tariff classification of footwear from China Dear Mr. Danforth: In your letter dated July 19, 1999 you requested a tariff classification ruling. The submitted half pair samples, Style #1157-1 for women and Style #2157-1 for men, you state are from your “GRID Sovereign” line of running shoes. The two shoes are basically identical in construction, differing mainly with respect to the colors of the various upper surface components. We note that you have informed this office by telephone, that both styles will be valued at over $12.00 per pair. Both the men’s and the women’s versions of these low-top athletic style shoes, have uppers with external surface area components consisting of textile and plastic material parts. You have listed and grouped various surface material components as counting toward your submitted measurements for the plastic and for the textile upper, external surface area percentages, and excluded others that you believe are excludable as accessories or reinforcements. Overall, we agree with your conclusions. The white synthetic leather-like pieces on the tip of the shoes, the gray and dark blue mudguards, the upper triangular eyelet stay pieces and the dark and light blue plastic material grid-like overlays at the quarters, are all to be counted as plastic external upper surface materials. The remaining few smaller plastic overlays at the back of the heel and by the toes, that you have marked “A” and excluded as accessories, may also qualify to be included as surface. Even when these pieces are excluded, you have provided percentage measurements indicating that for Style #1157-1, the external surface area of the upper is 75.6% plastics and 24.4% textile, while for Style #2157-1 it is 73.6% plastics and 26.4% textile, with a margin of error of +/- 3%. We will presume that your percentage calculations are accurate and so both these shoes will be considered to have uppers with an external surface area predominately of rubber and plastics. Additionally, both shoes have rubber/plastic mid-soles and outer soles that overlap their uppers at the sole. The applicable subheading for both the men’s and the women’s models of the athletic style shoe described above will be 6402.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $12.00 per pair. The rate of duty will be 20% 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division