CLA-2-64:LA:S:T:1:4:D27 C85774
Mr. Stephen S. Spraitzer
George R. Tuttle
Three Embarcadero Center, Suite 1160
San Francisco, Ca. 94111
RE: The tariff classification of men's track and field shoes from China
Dear Mr. Spraitzer:
In your letter dated March 24, 1998, on behalf of Asics Tiger Corporation, you requested
a tariff classification ruling.
The submitted sample, Asics Tiger model GN 402 is a men's low-cut track and field shoe
with provisions for cleats or spikes. The shoe is valued at $25.09 per pair. You also state that the
exterior surface area of the upper is comprised of 80% rubber and/or plastic and 20% of textile.
The shoes have rubber/plastic soles.
The applicable subheading for the men's track and field shoe model GN 402 will be
6402.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for sports
footwear with outer soles and uppers of rubber or plastics valued over $12.00 per pair. The rate
of duty will be 11.2% percent 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 this ruling letter or the control number indicated above should be provided
with the entry documents filed at the time this merchandise is imported.
Sincerely,
Irene Jankov
Port Director
Los Angeles-Long Beach