us-cbp-cross-rulings-ny-a82641•NY a82641: The tariff classification of an athletic shoe from China
NY a82641: The tariff classification of an athletic shoe from China
us-cbp-cross-rulings-ny-a82641NY a82641: The tariff classification of an athletic shoe from ChinaGuidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
PD A82641
May 6, 1996
CLA-2-64-NO:CO:FNIS D09
CATEGORY : Classification
TARIFF NO.: 6403.99.60
Stephen S. Spraitzar
Law Office of George R. Tuttle
Three Embarcadero Center, Suite 1160
San Francisco, CA 94111
RE: The tariff classification of an athletic shoe from
China
Dear Mr. Spraitzar:
In your letter dated April 15, 1996, you requested a tariff classification ruling on behalf of Asics Tiger Corporation.
You submitted one sample which you call shoe model SL 315 (GEL-Crusher) which is a man's low cut, lace-up athletic shoe. You also submitted a lab report which showed the external surface area of the upper to be 58.7 percent leather, 10.2 percent textile and 31.1 percent plastic/rubber. For the purposes of this ruling, we will assume these measurements to be correct. The shoe has a rubber sole and a foxing-like band.
The applicable subheading for the above shoe will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately leather (noting that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber, plastic or composition leather; which is other than "sports" footwear; which does not have a protective metal toe cap; in which the top of the upper is below the top of the wearer's ankle bone; in which the sole is attached to the upper by a means other than welt stitched construction; and which is worn by males. The rate of duty will be 8.5 percent ad valorem.
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.
Sincerely,
Garland J. Ruiz
Acting Port Director
New Orleans, LA
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