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 > 2007 NY Rulings > NY N007231 - NY N007308 > NY N007273

Previous Ruling Next Ruling
NY N007273

March 9, 2007



TARIFF NO.: 6402.19.1520

Mr. John J. Kenney
Reebok International, Ltd.
1895 J.W. Foster Boulevard
Canton, MA 02021

RE: The tariff classification of soccer shoes from Vietnam

Dear Mr. Kenney:

In your letter dated February 7, 2007, you requested a tariff classification ruling for a men’s soccer shoe, identified as “Cl Supremacy Plus Turf,” style 171954 featuring a synthetic outer sole called the “TFX O/S sole.”

      The submitted sample is a low-cut, lace-up soccer shoe with an outer sole and upper of rubber or plastics. As you state, the TFX O/S sole has widely spaced projections around the circumference of the sole that measure ¼ inch with the exception of the projections around the toe area. The projections are relatively sharp and designed to provide traction on turf while playing the sport of soccer. It is the opinion of this office that the projections are like spikes, sprigs, cleats, stops, clips, bars and that the soccer shoe identified as “Cl Supremacy Plus Turf,” style 171954 is “sports footwear” as defined in Chapter 64, Harmonized Tariff Schedule of the United States, (HTSUS), Subheading Note 1.(a).

The applicable subheading for “Cl Supremacy Plus Turf,” style 171954 will be 6402.19.1520, HTSUS, which provides for footwear with outer soles and uppers of rubber/plastics: sports footwear: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not protective and not having a foxing or foxing-like band: other than golf shoes, for men. The general rate of duty will be 5.1 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: