CLA-2-64:S:N:N3D:347-T 851993
Ms. Gayle A. Hills
Hyde Athletic Industries, Inc.
Centennial Park
P.O. Box 6046
Peabody, MA 01961
RE: The tariff classification of an athletic shoe from Taiwan.
Dear Ms. Hills:
In your letter dated April 26, 1990, you requested a tariff
classification ruling.
The submitted sample is a low-top field/soccer shoe with a
functionally stitched vinyl upper, a seven eyelet front lace
closure and a unit molded, cleated, rubber/plastic bottom that is
attached by cementing and by three metal rivets at the heel. The
molded rubber/plastic bottom overlaps the upper at the sole by
about 1/2 inch, for a seven inch long section around the front,
and by a lesser but still easily perceivable, varying height
overlap encircling most of the shoe's remaining periphery. We
consider this shoe to have a foxing-like band.
In your letter, you state that the sample you have provided
is not the "exact shoe" that you intend to import, and that the
only major difference will be in the design features of the all
vinyl upper. Our proposed classification is based on the
assumption that this stated fact is correct. The shoe that you
will be importing is identified as Style # ETO1.
We note that you have not provided a price for the shoe
style that will be imported and we will assume, for the purpose
of this ruling, that the shoe is valued over $3.OO but not over
$6.50 per pair.
The applicable subheading for field/soccer shoe described
above will be 6402.19.50, Harmonized Tariff Schedule of the
United States (HTS), which provides for footwear, in which the
upper's external surface is predominately rubber and/or plastics
(note 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 and/or plastics; which
is "sports footwear"; which has a foxing-like band applied on
molded at the sole and overlapping the upper; which is not
waterproof; and which is, we assume, valued over $3.00 but not
over $6.50 per pair. The rate of duty will be 90 cents per pair
plus 37.5 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport