The tariff classification of footwear from Korea
Issued September 12, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.99.90
Headings: 6402
Product description
The submitted sample, identified as model 304889-061 Zoom Rotational 3 is,
CBP rationale
The applicable subheading for the shoe, identified as Nike model “304889-061 Zoom Rotational 3” 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.
Full text
NY I85083 September 12, 2002 CLA-2-64:RR:NC:TA:347 I85083 CATEGORY: Classification TARIFF NO.: 6402.99.90 Mr. Eric M. Hale NIKE USA, Inc. Beaverton, OR 97005 RE: The tariff classification of footwear from Korea Dear Mr. Hale In your letter received on August 12, 2002 you requested a tariff classification ruling. The submitted sample, identified as model 304889-061 Zoom Rotational 3 is, you state, a specially designed shoe made to be worn while engaged in the sport of shot put, discus, hammer and 35lb. weight throw. It is intended for the wearer who is looking for a technically advanced throwing shoe in track and field sport competition. The upper has an external surface area that is predominately of functionally stitched together rubber/plastics component parts and features a lace closure over a textile material tongue that is also covered by a plastic “shroud” secured with a zipper closure. The shoe’s upper, which does not cover the wearer’s ankle, also has textile side panels at the sides of the ankle and a 1¼-inch wide textile material hook-and-loop midfoot lockdown support strap, so that textile materials account for more than 10% of the upper’s surface area. The shoe has a rubber/plastic outer sole and will be valued, as you state, at over $12 per pair. We note that although this shoe, which you identify as a high performance “throwing shoe,” is specially designed for the sport of track and field, it is not classifiable as “sports footwear” since per Chapter 64 (HTS) Subheading Note 1, the expression “sports footwear” applies only to: Footwear which is designed for a sporting activity and has, or has provision for the attachment of spikes, sprigs, cleats, stops, clips, bars or the like; Skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes. Your submitted sample shoe lacks any of the required listed attachments on its sole and neither it is a type of footwear listed specifically by name that is eligible to qualify for consideration as “sports footwear” in Chapter 64. The applicable subheading for the shoe, identified as Nike model “304889-061 Zoom Rotational 3” 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. 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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