CLA-2-64:RR:NC:247: K81167
Mr. Gerald Williams
Harry F. Long & Associates, Inc.
P.O. Box 905
631 North Central Avenue
Wood Dale, IL 60191-0905
RE: The tariff classification of cycling shoes from China
Dear Mr. Williams:
In your letter dated November 6 2003, you requested a tariff classification ruling on behalf of Dash America, Inc., for two cycling shoes. The samples, Men’s “Viper Road” style 5019 and Men’s “Viper Mountain Bike” style 5008 are cycling shoes with outer soles of rubber/plastics and uppers of rubber/plastics and textile material. You have submitted percentage area measurements for the constituent material of the uppers for both styles as 57% rubber/plastics and 43% textile material. For the purposes of this ruling we will accept these figures to be accurate. The upper of both styles appear to be identical, the sole of the “Viper Mountain Bike” style 5008 features molded spike-like projections.
The applicable subheading for both “Viper Road” style 5019 and “Viper Mountain Bike” style 5008 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, not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, 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