The tariff classification of two athletic shoes from China

NY B83985 April 28, 1997 CLA-2-64:RR:NC:TP:347 B83985 CATEGORY: Classification TARIFF NO.: 6403.99.60, 6403.99.90 Stephen S. Spraitzar George R. Tuttle Law Offices Three Embarcadero Center, Suite 1160 San Francisco, CA 94111 RE: The tariff classification of two athletic shoes from China Dear Mr. Spraitzar: In your letter dated April 3, 1997, written on behalf of Asics Tiger Corporation, you requested a tariff classification ruling. You have submitted two samples of athletic shoes made up of both leather and textile materials. You state that model #QL 703 (Gel-Propel), is a man's low-cut fitness shoe valued at $15.06 and #QL 753 (Gel-Savali II) is a woman's low-cut fitness shoe valued at $13.59. You also state that the external surface area of the upper for model #QL 703 is comprised of 64.5% leather and 35.5% textile, and model #QL 753 is comprised of 63.7% leather and 36.3% textile. Both shoes feature textile uppers to which leather overlays have been added. The leather overlays are lasted under and cemented to the sole and will be counted as surface area. The leather eyelet stays will also be counted as surface area since they provide added support to the shoes by extending across portions of the upper and are also lasted under and cemented to the sole. The shoes also feature lace tie closures and rubber/plastic soles. The applicable subheading for the man's athletic shoe #QL 703 will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem. The applicable subheading for the woman's athletic shoe #QL 753 will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for other persons, valued over $2.50 per pair. The rate of duty will be 10% 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-466-5890. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division