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 N016040 - NY N016167 > NY N016132

Previous Ruling Next Ruling
NY N016132




September 21, 2007

CLA-2-64:RR:NC:SP:247

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.9005

Ms. Susan Heimel
Nike, Inc.
One Bowerman Drive
Beaverton, OR 97005-6453

RE: The tariff classification of footwear from China

Dear Ms. Heimel:

In your letter dated August 20, 2007 you requested a classification ruling for an athletic shoe identified as Style 317980, Men’s Air Zoom Flight 96, high top basketball shoe.

The submitted sample has an outer sole and upper of rubber/plastics. You have not provided an external surface area measurement for the component materials of the upper (ESAU). However, for the purposes of this ruling, it is assumed that the ESAU is over 90 percent rubber/plastics including accessories or reinforcements. The shoe has a unit-molded rubber/plastic outer sole. The sidewall of the outer sole overlaps the upper around the perimeter of the shoe at various heights in excess of ¼ inch. A portion of the upper at the heel is made of a non-woven textile material. This textile material is completely covered by the height of the sidewall at the rear of the shoe and not visible anywhere on the surface. In this regard, the non-woven textile material at the heel is not ESAU, however it is still plausible upper and not lining. As you know, a foxing or foxing-like band is applied or molded at the sole and overlaps the upper. The sidewall of the outer sole substantially encircles the shoe and overlaps the upper in excess of ¼ inch. In this regard the shoe has a foxing or foxing-like band.

The applicable subheading for Style 317980, Men’s Air Zoom Flight 96 will be 6402.91.9005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: covering the ankle: other: other: valued over $12/pr. The duty rate will be 20 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.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: