NY 851430
May 05 1990
CLA-2-64:S:N:N3-D:347-T 851430
Ms. Mona Webster
Target Stores
P.O. Box 1392
Minneapolis, Minnesota 55440-1392
RE: The tariff classification of a man's jogging shoe from
China.
Dear Ms. Webster:
In your letter dated April 8, 1990, you requested a tariff
classification ruling.
The submitted sample is a pair of men's ankle high jogging
shoes, your style number 98-4-130. The shoe has a functionally
stitched plastic upper embossed to simulate a woven textile
surface, with plastic imitation suede reinforcements and overlays
around the toes, at the back of the heel and over the eyelet
stays. It also has a seven eyelet front lace closure, a padded
ankle collar with a partial textile tab at the back, a vinyl heel
guard, a vinyl outside vamp overlay and decorative plastic suede
side stripes. The bottom consists of a two color EVA wedge
midsole and a cemented-on cleated rubber outsole, which overlaps
the upper at the toe.
The applicable subheading for the jogging shoe, style number
98-4-130, will be 6402.99.15, Harmonized Tariff Schedule of the
United States (HTS), which provides for footwear, in which the
upper's external surface is predominately rubber and/or plastics;
in which the outer sole's external surface is predominately
rubber and/or plastics; which is other than "sports footwear"; in
which the top of the upper is below the top of the ankle bone;
in which the upper's external surface is over 90 percent rubber
and/or plastics after every accessory and reinforcement is
included as part of the upper's external surface; which is not
designed to be a protection against water, oil, or cold or
inclement weather; which does not have a foxing-like band; and
which is other than waterproof. The rate of duty will be 6
percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport