The tariff classification of athletic footwear from China

NY B89753 October 8, 1997 CLA-2-64:RR:NC:TP:347 B89753 CATEGORY: Classification TARIFF NO.: 6403.99.60, 6403.99.90 Mr. Arthur Danforth Hyde Athletic Industries, Inc. Centennial Park P.O. Box 6046 Peabody, MA 01961 RE: The tariff classification of athletic footwear from China Dear Mr. Danforth: In your letter dated September 22, 1997, you requested a tariff classification ruling. You have submitted two samples of your "Jazz Classic" style of athletic footwear in both a man and woman's version, style number 1044 for women and style number 2044 for men. You state that each shoe will be offered in several color variations, designated as style numbers 1044-1, 1044-2, 1044-3, 2044-1, 2044-2, and 2044-3, and you ask that this ruling also apply to these other style/color numbers. The shoes are made up of complete textile uppers to which leather overlays have been added. These overlays are lasted under and cemented to the sole. In this regard, they contribute to the structural integrity of the shoe and are considered external surface area of the upper (ESAU). The leather eyelet stay will also be counted as surface area material since it contributes structural support to the upper and is joined to leather overlays that are lasted under and cemented to the sole. You indicate that leather makes up 60.6% of the ESAU on style 1044 and 59.5% of the ESAU on style 2044. You also state that only the plastic saddle pieces (with three holes each) and the plastic back tab pieces (with the word "Saucony" on them) have been considered accessories or reinforcements as described in Note 4(a) to chapter 64, HTS. The shoes also feature lace tie closures and rubber/plastic outer soles and you state that the value of the shoes will be over $2.50 per pair. The applicable subheading for the man's athletic shoe, style 2044, 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, style 1044, 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, Robert B. Swierupski Director, National Commodity Specialist Division