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PD I80031

April 10, 2002

CLA-2-64:CO:CH:JJB D10 I80031


TARIFF NO.: 6402.91.40

Eric M. Hale
One Bowerman Drive
Beaverton, Oregon 97005

RE: The tariff classification of an athletic shoe from Taiwan

Dear Mr. Hale:

In your letter dated March 28, 2002, you requested a classification ruling of an athletic shoe from Taiwan.

You included a sample shoe, identified as model number MOB202-M2-C1 Playerposite. You also included a sample of this model number broken down into the upper, midsole, and outsole, so that we can more easily determine how this shoe is constructed.

It is a “hi-top” type of basketball shoe, that is, it covers the wearer’s ankle. It has an outer sole entirely of rubber or plastic and an upper whose external surface area is almost entirely of rubber or plastic, the only exceptions being a thin textile area at the top line and a textile pull-on loop at the back of the shoe. We consider this shoe to have an upper whose external surface area, including accessories and reinforcements, is over 90 per-cent rubber or plastic. This basket ball shoe is not considered to be protective footwear. The construction of this shoe is such that the midsole is completely covered and obscured by the upper and the outsole overlaps the upper only at the toe and heel areas. This overlap accounts for less than 40 percent of the circumference of the shoe. Therefore, we do not consider this shoe to have a foxing-like band. You suggested a classification of 6402.91.40 and we agree.

The applicable subheading for this shoe, identified as model number MOB202-M2-C1 Playerposite, will be 6402.91.40, 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 plastic: in which there is no protective metal toe cap: in which the top of the upper covers the wearer's ankle bone: in which the upper's external surface is over 90 per cent 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-like band, and which is not considered to be protection against water, oil, grease or chemicals or cold or inclement weather. The duty rate will be 6%.

The sample shoe and the unassembled sample shoe are being returned as you requested.

This ruling is being issued under the provisions of Part 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. If you have any questions regarding this ruling, contact Field National Import Specialist James Bruton at 312/983-1132 or National Import Specialist Richard Foley at 646/733-3042.


Robyn Dessaure Port Director

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