f Lycra, a man-madetextile material. The coated and uncoated leather constitutesabout 75% of the external surface area of the upper. The outsolecontains a steel shank (referred to as a "steel shanker" in theinquiry) wrapped by canvas in the insole board contained in therubber outsole. The placement of the steel shank, at the pointwhere the medial arch comes into contact with the stirrupsurface, implies suitability for riding, a recognized sportingactivity.

DD 894043 February 7, 1994 CLA-2:64:HS:CS FNIS:D19 894043 CATEGORY: Classification TARIFF NO.: 6403.19.60 Sandra Kutz World Commerce Systems, Ltd. P.O. Box 66593 Chicago, Illinois 60666 Dear Ms. Kutz: In your letter dated January 13, 1994, you request tariff classification on a sport shoe, the STEEDS riding shoe, for horse riding. The footwear will be made in Korea, for Martin Imports. The sample has a vamp and toe cap of full grain leather, a quarter, eyestay, back counter, and outside collar of polyurethane coated leather, and an outsole of rubber. Portions of the outside collar pad, an area comprising less than 25% of the external surface area of the upper, are of Lycra, a man-made textile material. The coated and uncoated leather constitutes about 75% of the external surface area of the upper. The outsole contains a steel shank (referred to as a "steel shanker" in the inquiry) wrapped by canvas in the insole board contained in the rubber outsole. The placement of the steel shank, at the point where the medial arch comes into contact with the stirrup surface, implies suitability for riding, a recognized sporting activity. The applicable subheading for the shoes is 6403.19.60, which provides for other footwear with outer soles of rubber, plastics. leather, or composition leather and uppers of leather..For other persons. The rate of duty is 10% 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 should be attached to the entry documents filed at the time this merchandise is imported. If the documents are filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Irene Jankov Acting District Director, Columbia Snake District Portland, Or.