The tariff classification of a bicycle shoe from China

NY G87679 March 26, 2001 CLA-2-64:RR:NC:TA:347 G87679 CATEGORY: Classification TARIFF NO.: 6403.19.40 ; 6403.19.70 Ms. Martha Spagnuolo Dash America, Inc., d.b.a. Pearl Izumi 620 Compton St. Broomfield, CO 80020 RE: The tariff classification of a bicycle shoe from China Dear Ms. Spagnuolo: In your letter dated March 20, 2001 you requested a tariff classification ruling. The submitted half pair sample, identified by you as style “Vagabond” mountain bike shoe, is a below the ankle height cycling shoe complete with a metal plate imbedded in its molded plastic outer sole to which a pedal cleat will be mounted. The shoe has an upper with an external surface area consisting of both stitched together textile fabric material and suede leather component parts. In your letter you state that the upper is “51% split suede leather/49% mesh.” Based on our visual measurements, we have determined that the upper of this cycling shoe has an external surface area that is predominately leather by an even larger percentage. The shoe also has three hook-and-loop straps across the instep, which can be adjusted to improve the fit and a rubber/plastic outer sole with molded-on rubber/plastic cleat-like projections, some measuring as much as ½-inch in height. Since this is the type of footwear that is commonly worn by both sexes, and no indication is provided that comparable styles are offered for women, this shoe is considered “unisex” in sizes up to and including American men’s size 8. Therefore, the applicable subheading for this bicycle shoe identified as style “Vagabond” 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” with uppers predominately of leather and outer soles of rubber, plastics, leather or composition leather; which is other than a golf shoe; which is not of welt stitched 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” with upper’s predominately of leather and outer soles of rubber, plastics, leather or composition leather; which is other than a golf shoe; which is not of welt stitched construction; for other persons. The rate of duty will be Free. We are returning the sample as you requested. 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