CLA-2-64:RR:NC:247: K83340
Mr. Stephen S. Spraitzer
George R. Tuttle
Three Embarcadero Center, Suite 1160
San Francisco, CA 94111
RE: The tariff classification of footwear from China
Dear Mr. Spraitzer:
In your letter dated February 17, 2004 you requested a tariff classification ruling on behalf of Asics America Corporation for a women’s wrestling boot “Women’s Split Sole (Style JY451). You state that the sample has an outer sole of rubber and an upper composed of plastic and textile material with plastic comprising the greatest external surface area. You provide a value in excess of $12/pair. The wrestling boot covers the ankle, has a lace-tie closure, a kiltie-type lace cover and is marketed as a women’s wrestling boot.
As you state, Chapter 64, Subheading Note 1, Harmonized Tariff Schedule of the United States (HTS) provides for sports footwear thusly;
For the purposes of subheadings 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression “sports footwear” applies only to:
(a) Footwear which is designed for a sporting activity and has, or has the provision for the attachment of spikes, sprigs, cleats, stops, clips, bars or the like;
(b) Skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes (emphasis added).
In this regard, we agree that the subject footwear is sports footwear for classification purposes.
The applicable subheading for women’s wrestling boot “Women’s Split Sole (Style JY451), will be 6402.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber/plastics, sports footwear, other, other, valued over $12/pair. The general rate of duty will be 9 percent 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 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division