CLA-2-64:RR:NC:TA:347 D84672
Mr. Mark Blachowski
Held & Associates, Inc.
1120 Erie St.
P.O. Box 34470
North Kansas City, MO 64116-0870
RE: The tariff classification of footwear from Thailand
Dear Mr. Blachowski:
In your letter received November 12, 1998, on behalf of
Title Boxing, LLC., you requested a tariff classification
ruling.
The submitted two half pair samples, styles "TBS1-Short" and
"TBS2-Tall", approximately 7-inches and 11-inches high
respectively, are both identified by you as "boxing shoes".
These over-the ankle boxing boots both feature full lace-up
closures, flexible rubber/plastic outer soles, textile tongues
and uppers consisting of stitched together plastic and textile
material external surface component parts. You have provided
external surface area of upper (ESAU) measurements obtained from
an independent lab which found that the TBS2-Tall boot has an
ESAU that is 59.15% rubber/plastic and 40.85% textile. For the
TBS1-Short boot, the reported ESAU is 69.35% rubber/plastic and
30.65% textile. These boots, you state, will be priced $9.90 per
pair for style TBS1 and $10.80 per pair for style TBS2.
The applicable subheading for both these boxing boots will
be 6402.19.70, Harmonized Tariff Schedule of the United States
(HTS), which provides for footwear, in which the upper's and
outer sole's external surface is predominately rubber and/or
plastics; which is "sports footwear" in which the upper's
external surface is not over 90% rubber or plastics (including
any accessories or reinforcements); and which is valued over
$6.50 but not over $12.00 per pair. The rate of duty will be
78.8› per pair plus 17.6% ad valorem
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 212-466-5890.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division