CLA-2-64:RR:NC:TP:347 D80815
Mr. Stephen S. Spraitzar
George R. Tuttle
Three Embarcadero Center, Suite 1160
San Francisco, CA 94111
RE: The tariff classification of three sports shoes from China.
Dear Mr. Tuttle:
In your letter dated August 3, 1998, written on behalf of
your client, Asics Tiger Corporation, you requested a tariff
classification ruling.
You have submitted samples for three pairs of what you refer
to as interchangeable baseball/softball shoes. You state that
style #KN701 (GEL-CLAW) is a men's shoe, style #KN750 (GEL-CLAW
MT) and style #KN751 (GEL-CLAW) are women's shoes. You state
that all three shoes are made up of rubber soles which include
cleats and uppers which are over 90% rubber or plastic. You have
also provided lab reports which indicate that the amount of
overlap of the upper by the sole for all three shoes, which is
greater than 1/4-inch, amounts to 35.13% for #KN701, 34.95% for
#KN750 and 34.55% for #KN751 of the total perimeter of each shoe.
In this regard, we agree that these shoes do not possess foxing-like bands.
The shoes submitted are considered "sports footwear" for
tariff purposes as enumerated in Chapter 64, subheading note
1.(a), Harmonized Tariff Schedule of the United States, (HTS).
The applicable subheading for all three shoes will be 6402.19.15,
Harmonized Tariff Schedule of the United States (HTS), which
provides for footwear in which the upper and outer sole's
external surface is predominately rubber and/or plastics, which
is "sports footwear," in which the upper's external surface is
over 90% rubber and/or plastics after every accessory and
reinforcement present is included as part of the upper's external
surface, which does not have a foxing or foxing-like band, which
is not designed to be a protection against water, oil, grease or
chemicals or cold or inclement weather, which is other than golf
footwear. The rate of duty will be 5.3% 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 212-466-5890.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division