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April 19, 1999

CLA-2-64:RR:NC:TP:347 D89680

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.90, 6404.11.90, 6404.19.35

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.”

Styles “Eric Koston” and “Cyprus” have rubber/plastic and textile uppers, lace-tie closures, and rubber outer soles. Visual examination of these shoes indicates that the greatest external surface area of the upper (ESAU) is the plastic material, although the uppers are not over 90% rubber/plastics. The applicable subheading for both styles of shoes will be 6402.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper and outer sole’s external surface area is rubber and/or plastics, not covering the ankle, having an upper external surface area which is not over 90% rubber and/or plastics, which is valued over $12.00 per pair. The rate of duty will be 20% ad valorem.

Style “Lo-Cut” has an upper made of textile and leather material, a lace-tie closure, and a rubber outer sole. Visual examination of this shoe indicates that the greatest external surface area of the upper (ESAU) is the textile material. The applicable subheading for this shoe will be 6404.11.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper’s external surface area is predominately textile materials, in which the external surface area of the outer sole is predominately rubber and/or plastics, which is “athletic footwear,” valued over $12.00 per pair. The rate of duty will be 20% ad valorem.

Style “Tidal” is a sandal with a textile upper and rubber outer sole. The applicable subheading for this shoe will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper’s external surface area is predominately textile materials, in which the outer sole’s external surface area is predominately rubber and/or plastics, which is of the slip-on type that is held to the foot without the use of laces or buckles or other fasteners, which is other than athletic, which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% 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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