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April 14, 1999

CLA-2-64:RR:NC:TP:347 D89489

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18, 6402.99.30, 6403.99.60, 6403.99.90

Mr. Bob Donovan
Sole Technology Inc.
20161 Windrow Drive
Lake Forest, CA 92630

RE: The tariff classification of skateboarding footwear from Korea.

Dear Mr. Donovan:

In your letter dated March 15, 1999, you requested a tariff classification ruling.

You have submitted samples for footwear which you state is specifically designed for skateboarding. You state that a person would not normally buy these shoes for streetwear since the soles are stiff and awkward for use as walking. In your letter you suggest that your footwear might be classified as “sports.” The Harmonized Tariff Schedule of the United States (HTSUS) defines sports footwear in Subheading Note 1.(a) of Chapter 64, and states that “for the purposes of subheadings 6402.12, 6402.19, 6403.12, 6403.19, and 6404.11, the expression “sports footwear” applies only to:

(a) Footwear which is designed for a sporting activity and has, or has provision for the attachment of spikes, sprigs, cleats, stops, clips, bars or the like;

(b) Skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.

We do not consider skateboarding shoes to be “skating boots” within the definition of “sports footwear.”

Style “Tract” is a sandal made up of an upper and outer sole of rubber/plastic. The applicable subheading for style “Tract” will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics, not covering the ankle. The rate of duty will be 6% ad valorem.

You state that style “Fielder” is a sandal with a rubber/plastic and textile upper, and a rubber outer sole. The greatest external surface area of the upper for this shoe is rubber/plastics, although it is not over 90% rubber/plastics. The applicable subheading for style “Fielder” will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, having uppers of which not over 90% of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics, not covering the ankle, footwear with open toes or open heels. The rate of duty will be 37.5% ad valorem.

You state that style “Accel” is made up of a leather upper and a rubber outer sole. You state that style “Czar” has an upper made of leather and plastic, with a rubber outer sole. Visual examination of this shoe indicates that the greatest external surface area of the upper is the leather material. In regards to your leather footwear, you also state that you have just introduced a women’s line of footwear and a line of sandals and therefore you do not believe that your “men’s” shoe sizes of 8 and under should be rated as “unisex.” You have provided us with catalogs which show your men’s and women’s line of footwear. As per HQ 955960, it is believed that a good case for men, youths and boys footwear exists in the situation where an equal number of styles of a particular type of footwear, i.e. basketball, for men and women is available. Your submission has not demonstrated this to be the case with your footwear. In this regard, the applicable subheading for the styles “Accel” and “Czar” up to and including American men’s size 8 will be 6403.99.90, 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. 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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