The tariff classification of two athletic shoes from China

NY B87041 July 16, 1997 CLA-2-64:RR:NC:TP:347 B87041 CATEGORY: Classification TARIFF NO.: 6403.99.60, 6403.99.90 Arthur Danforth Hyde Athletic Industries, Inc. Centennial Park P.O. Box 6046 Peabody, MA 01961 RE: The tariff classification of two athletic shoes from China Dear Mr. Danforth: In your letter dated June 20, 1997, you requested a tariff classification ruling. You have submitted two samples of your "Runaway" styles of athletic footwear, style number 37702 for women and style number 38700 for men. You also state that the shoes are offered in other color variations designated styles 37700, 37701 for women and 38701 for men. You request that this ruling apply to all five style numbers. The shoes are made of leather, plastic and textile materials. You state that the external surface area for style 37702 is 54.6% leather, 17.5% plastic and 27.9% textile materials, and 53.3% leather, 16.4% plastic and 30.3% textile materials for style 38700. The shoes are valued over $12 per pair. The applicable subheading for styles 38700 and 38701 for men will be 6403.99.60, 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 men, youths and boys. The rate of duty will be 8.5% ad valorem. The applicable subheading for styles 37700, 37701, and 37702 for women 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