The tariff classification of footwear from Taiwan

NY 871205 February 25, 1992 CLA-2-64:S:N:N3:D 347 871205 CATEGORY: Classification TARIFF NO.: 6403.91.90 Mr. Dale Watanabe Nike, Inc. One Bowerman Drive Beaverton, OR 97005-6453 RE: The tariff classification of footwear from Taiwan Dear Mr. Watanabe: In your letter dated February 3, 1992, you requested a tariff classification ruling. Style Women's Air Trainer Accel Mid, Product Code 174009 111 00 is a woman's over-the-ankle athletic shoe. It has a molded plastic sole and an upper with an external surface area (ESA) which you state is predominantly of leather when accessories or reinforcements are excluded. It has a textile tongue which is stitched to and integral with a textile back inner component which is lasted to the insole, giving the entire textile component a "bootie-like" appearance. Where the textile "bootie" appears between the eyelet stays we consider it to be "tongue" and do not include it in the ESA measurements; where it appears in the openings of and above the upper, we do. We consider this shoe to have a foxing-like band. The applicable subheading for this shoe will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles of plastics and uppers of leather, covering the ankle, ..., for other persons. The rate of duty will be 10 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