The tariff classification of footwear from China

N052669 March 3, 2009 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.91.4010 Mr. Yan Wu American Sporting Goods Corporation 101 Enterprise, Suite 100 Aliso Vieja, CA 92656 RE: The tariff classification of footwear from China Dear Mr. Wu: In your letter dated February 17, 2009 you requested a classification ruling for two styles of athletic footwear. You have submitted samples of what you state are synthetic leather upper basketball shoes and identify as Style D199BWWS “Boys” and Style D1999MWWS “Men’s.” Both samples haves outer soles and uppers of rubber/plastics. The shoes are lace-up, over-the-ankle height “athletic” shoes. The submitted Interim Footwear Invoices indicate that both styles have uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber/plastics. Additionally, both styles do not have foxing or foxing-like bands and are not “protective.” The applicable subheading for the “athletic” shoes identified Style D199BWWS “Boys” and Style D1999MWWS “Men’s” will be 6402.91.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which covers the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. We are returning the samples 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