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NY F89157

August 3, 2000

CLA-2-64:RR:NC:TP:347 F89157


TARIFF NO.: 6402.91.90

Mr. Eric Hale
One Bowerman Drive
Beaverton, OR 97005

RE: The tariff classification of a rubber/plastic shoe from Taiwan

Dear Mr. Hale:

In your letter dated June 28, 2000, you requested a tariff classification ruling.

You have submitted a sample of a man’s basketball shoe, NIKE model #830222 001 “Men’s Air Zoom GP111.” This shoe is made up of an inner and outer component. This outer shoe component resembles a type of “shroud” which completely encases the inner shoe component and is secured with a slide fastener and a hook and loop closure. You state that the external surface area of the upper (ESAU) of the outer component, excluding accessories and reinforcements, is made up of 97% rubber/plastic and 3% textile, with a rubber/plastic outer sole. You also state that the shoe has a foxing-like band.

You state that the inner shoe component consists of a predominately textile mesh upper over which “Thermoplastic Urethane” (TPU) “stability fingers” are featured. The sole portion is made up of rubber/plastic and the sole’s external surface area is covered in what you refer to as “3M Grip” material designed to hold the inner shoe in place when the outer component is placed over it. As a unit, you state this shoe is designed for high performance basketball; the inner shoe is not intended to be worn without the outer skin and vice versa. You state that you will be importing this shoe as a unit, as well as importing the outer rubber/plastic skins singularly for replacement of wear and tear, and for different color choices.

Since the inner shoe component is incomplete, and cannot be worn without its outer component, both the inner and outer components together make up a complete shoe.

The applicable subheading for NIKE model #830222 001 “Men’s Air Zoom GP111” will be 6402.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper and outer sole’s external surface is rubber and/or plastics, covering the ankle, which has a foxing or 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. Footwear classification is determined according to the external surface area of the upper, and the external surface of the outer sole in contact with the ground. In this regard, the classification would remain the same should you import the outer shell separately.

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.


Robert B. Swierupski

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