The tariff classification of a woman's athletic shoe from China

NY B85714 June 30, 1997 CLA-2-64:RR:NC:TP:347 B85714 CATEGORY: Classification TARIFF NO.: 6403.99.90 Erik D. Smithweiss Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue 33rd Floor New York, NY 10167 RE: The tariff classification of a woman's athletic shoe from China Dear Mr. Smithweiss: In your letter dated May 29, 1997, written on behalf of your client, Nine West Distribution Corp., you requested a tariff classification ruling. You have submitted a sample of what you state is a woman's walking shoe, style name Fitness-L. You state that the shoe has an upper made of both leather and textile materials, and an outer sole of rubber/plastic. You have also submitted a lab report which states that the external surface area of the upper (ESAU) is 51.9% leather and 48.1% textile material. For the purpose of this ruling, we will assume these measurements to be correct, however, they may be subject to verification at the port of entry at the time of importation. The shoe features a textile upper to which leather overlays have been added. All of the leather overlays, including the eyelet stay, will be counted as surface material since they provide additional support to the upper and are either lasted under and cemented to the sole or joined to leather overlays which extend across portions of the upper that are lasted under and cemented to the sole. Only those three pieces of overlay material which you have marked as accessories/ reinforcements will not be included in the surface area measurement since they do not contribute structural support to the upper. This includes a piece of overlay on the backstay area, and two pieces that are sewn just below the collar which overlap the eyelet stay on both sides of the shoe and extend across the upper, each about three inches in length. The applicable subheading for the athletic shoe will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with predominately 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