The tariff classification of a youth's leather hiking shoe from China

NY C83650 February 6, 1998 CLA-2-64:RR:NC:TP:347 C83650 CATEGORY: Classification TARIFF NO.: 6403.99.90 Mr. Joseph F. Straus BBC International Ltd. 19 West 34th street New York, N.Y. 10001 RE: The tariff classification of a youth's leather hiking shoe from China Dear Mr. Straus: In your letter dated January 19, 1998, you requested a tariff classification ruling for a leather hiking shoe. You have submitted a sample of what you state is a youth's below-the ankle hiking shoe (pattern THYS57707, size Y-13) identified as "Endurance Low." You state that the shoe has a rubber/plastic sole and an upper made of rubber/plastic, leather, and textile material. You state that all pieces on the surface of the shoe should be counted as upper material except for the textile laces, the oval plastic emblem featured on one side of the shoe, and the textile pull-on tab, all of which you state are accessories and reinforcements such as those mentioned in note 4(a) to chapter 64, Harmonized Tariff Schedule of the United States (HTS), and thus disregarded in the determination of the external surface area of the upper (ESAU). You have submitted a lab analysis which states that the ESAU is comprised of 60% leather, 36% textile and 4% rubber/plastic. According to your lab analysis, the "Endurance Low" has an upper of leather for tariff purposes. The applicable subheading for the youth's leather athletic shoe 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