G88793 G8 Ruling Active

The tariff classification of a rubber/plastic cycling shoe from China.

Issued April 18, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6402.19.90

Headings: 6402

Product description

The tariff classification of a rubber/plastic cycling shoe from China.

CBP rationale

The applicable subheading for style “Vapor” will be 6402.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, sports footwear, other, valued over $12.

Full text

NY G88793 April 18, 2001 CLA-2-64:RR:NC:TP:347 G88793 CATEGORY: Classification TARIFF NO.: 6402.19.90 Ms. Martha Spagnuolo Dash America Inc., d.b.a. Pearl Izumi 620 Compton Street Broomfield, CO 80020 RE: The tariff classification of a rubber/plastic cycling shoe from China. Dear Ms. Spagnuolo: In your letter dated March 28, 2001, you requested a tariff classification ruling. You have submitted a sample of what you state is a road bike shoe, style name “Vapor,” with an upper composed of 51% plastic and 49% woven mesh material. The outer sole is made up of rubber/plastics and features a cleat plate that provides for the attachment of a bicycle pedal. You also state that the midsole is made of polyurethane, to improve rigidity of the outer sole. You state that the shoes are valued over $12.00 per pair. The shoe submitted is considered “sports footwear” for purposes of chapter 64, Harmonized Tariff Schedule of the United States, since it features a cleat plate which aids the wearer while engaged in a sporting activity. In addition, the sole of this shoe is very rigid, which would make casual walking unlikely. The applicable subheading for style “Vapor” will be 6402.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, sports footwear, other, valued over $12.00 per pair. The rate of duty will be 9% ad valorem. We also note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes would be considered not legally marked under the provisions of 19 C.F.R 134.11 which states “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit.” 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

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