The tariff classification of men's ahtletic shoes from China

PD B84555 May 12, 1997 CLA-2-64:LA:S:T:1:4:D18 B84555 CATEGORY: Classification TARIFF NO.: 6403.91.60, 6403.91.90, 6403.99.60, 6403.99.90 Ms. Debra Stapleton L. A. Gear 1777 South Vintage Avenue Ontario, CA 91761 RE: The tariff classification of men's ahtletic shoes from China Dear Ms. Stapleton: In your letter dated April 15, 1997, you requested a tariff classification ruling on three styles of men's athletic shoes. The three samples that you have submitted are described as follows: 1. Style M8005, "Court Rules" is a men's mid top basketball shoe with a leather, plastic, and textile upper, lace closure, and a rubber and/or plastic sole with a foxing-like band. You have submitted specifications that indicate the external surface area of the upper is 52.46% leather, 45.72% plastic, 1.64% textile. 2. Style M8006, "Double Time" is a men's low top athletic shoe with a leather, plastic, and textile upper, lace closure, and a rubber and/or plastic sole with a foxing-like band. You have submitted specifications that indicate the external surface area of the upper is 47.70% leather, 43.58% plastic, 8.72% textile. 3. Style M8004, "Intimidate" is a men's low top basketball shoe with a leather, plastic, and textile upper, lace closure, and a rubber and/or plastic sole with a foxing-like band. You have submitted specifications that indicate the external surface area of the upper is 52.74% leather, 44.56% plastic, 2.70% textile. Since no evidence was submitted that you offer a comparable shoe in female sizes, men's sizes up to and including 8 will be considered unisex and sizes 8 1/2 and larger will be considered to be men's. The applicable subheading for M8005 in men's sizes 8 1/2 and larger will be 6403.91.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately leather and the outer sole's external surface is predomintely rubber and/or plastics; which is other than "sports footwear"' in which the top of the upper covers the ankle bone; in which the sole is attached to the upper by means other than welt stitched construction; and which is worn by men, youth and boys. The rate of duty will be 8.5 percent ad valorem. The applicable subheading for M8005 in men's sizes 8 and smaller will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately leather and the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"' in which the top of the upper covers the ankle bone; in which the sole is attached to the upper by means other than welt stitched construction; and which is worn by females or is unisex. The rate of duty will be 10 percent ad valorem. The applicable subheading for M8006 and M8004 in men's sizes 8 1/2 and larger will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately leather and the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; in which the top of the upper is below the top of the wearer's ankle bone; in which the sole is attached to the upper by means other than welt stitched construction; which is worn by men, youth and boys. The rate of duty will be 8.5 percent ad valorem. The applicable subheading for M8006 and M8004 in men's size 8 and smaller will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately leather and the outer sole's external surface is predominately rubber and/or plastic; which is other than "sports footwear"; in which the top of the upper is below the top of the wearer's ankle bone; in which the sole is attached to the upper by means other than welt stitched construction; which is worn by females or is unisex. The rate of duty will be 10 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, Edward Webb Acting Port Director Los Angeles