United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY D81700 - NY D81767 > NY D81721

Previous Ruling Next Ruling
NY D81721

September 15, 1998


CATEGORY : Classification

TARIFF NO.: 6402.19.15

Stephen S. Spraitzar
Law Offices
George R. Tuttle
Three Embarcadero Center, Suite 1160
San Francisco, CA 94111

RE: The tariff classification of four shoes from China

Dear Mr. Spraitzar:

In your letter dated August 24, 1998, you requested a tariff classification ruling on behalf of your client, Asics Tiger Corporation.

You submitted four samples which are all interchangeable baseball/softball shoes that have provisions for cleats. All four shoes have an outer sole of rubber and an upper which is over 90 percent rubber or plastic. You submitted laboratory reports conducted by Consumer Testing Laboratories showing the measurement of the overlap of the soles greater than 1/4 inch to be less than 40 percent of the perimeter of the shoe. These range from 34.88 percent for the KY900 (Gel-Tiger Claw MT) to 36.85 percent for the KY951 (Gel Claw Lyte MT). Results for KY901 (Gel-Claw Lyte MT) were 34.71 percent and KN950 (Gel-Claw Lyte Low) 39.95 percent. For the purpose of this ruling we will consider these measurements to be correct. However, this may be subject to verification at the port of entry at the time of importation.

The applicable subheading for the above shoes will be 6402.19.15, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately rubber and/or plastic; in which the 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 waterproof; which is not designed to be protective against water, oil or cold or inclement weather; which is other than golf footwear. The rate of duty will be 5.3 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.


Allen H. Paterson
Port Director

Previous Ruling Next Ruling

See also: