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August 20, 1999

CLA-2-64:RR:NC:TP:347 E85203

CATEGORY: CLASSIFICATION

TARIFF NO.:6402.99.90, 6403.99.60, 6403.99.90

Mr. Charlie Manos
Four Star Distribution
1062 Calle Negocio Unit C
San Clemente, CA 92673

RE: The tariff classification of skateboarding shoes from Korea.

Dear Mr. Manos:

In your letter dated July 27, 1999, you requested a tariff classification ruling.

You have submitted five samples of what you state are men’s skateboarding shoes. You state that all styles submitted are valued over $12.00 per pair. You refer to these shoes as “men’s,” however you have not indicated that that you offer a comparable type of shoe for women. We consider this type of footwear to be commonly worn by both sexes. If you do not provide a “women’s” alternative to complement the submitted “men’s” model, we consider this type of footwear to be “unisex.”

Style #CM901 appears to be made up of a textile upper covered with extensive rubber/plastic overlays, and a rubber/plastic outer sole. All of the rubber/plastic overlays, including the eyelet stay, will be counted as surface material since they provide additional support to the upper. Visual examination of the shoe indicates that the rubber/plastic portion constitutes the greatest external surface area of the upper (ESAU). This shoe possesses a foxing-like band which overlaps the upper by more than ¼ inch all around its perimeter. Style #CX601 also appears to be made up of mostly rubber/plastic material, with textile areas at the back of the heel, topline trim, and an area on both sides of the upper. The rubber/plastic outer sole of this shoe also possesses a foxing-like band which overlaps the upper by more than ¼ inch all around its perimeter. The applicable subheading for style #CM901 and #CM601 will be 6402.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which not over 90% of the external surface (including accessories or reinforcements as defined in Note 4(a) to Chapter 64 of the HTS) is rubber or plastics, footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper, which is valued over $12.00 per pair. The rate of duty will be 20% ad valorem.

Style #CX602 has an upper made up of leather, rubber/plastic, and textile materials, with a rubber/plastic outer sole. Visual examination of the shoe indicates that the leather constitutes the greatest external surface area of the upper (ESAU). Style #CX201 also has an upper made up of leather, rubber/plastic, and textile materials, with leather making up the greatest external surface area of the upper, and a rubber/plastic outer sole. Style #CM701 has an external surface area composed of mostly leather, with a rubber/plastic outer sole.

The applicable subheading for styles #CX602, #CX201 and #701, up to and including American men’s size 8 will be 6402.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for other persons, valued over $2.50 per pair. The rate of duty will be 10% ad valorem. For sizes 8.5 and above, the applicable subheading will be 6403.99.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% 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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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