The tariff classification of footwear from China, Indonesia or Thailand.

NY C87957 June 4, 1998 CLA-2-64:RR:NC:TA:347 C87957 CATEGORY: Classification TARIFF NO.: 6403.99.90 Mr. John B. Pellegrini Ross & Hardies 65 East 55th St. New York, NY 10022-3219 RE: The tariff classification of footwear from China, Indonesia or Thailand. Dear Mr. Pellegrini: In your letter dated May 11, 1998, on behalf of your client Adidas America, Inc., you requested a tariff classification ruling. The submitted item is a half pair sample of a toddler's low-top athletic type shoe with a lace-up closure, identified by you as "Style St. Kilda 2, Model 02736". The shoe has a stitched together combination leather and textile upper with three sewn-on and lasted under, white color plastic "stripes" on both its sides. We agree with you that on this shoe, the sewn-on plastic 3/8-inch wide side panel "stripes" do provide structural support and strength, and so will count as external surface area component parts of the upper. You have provided a diagram with measurements indicating that leather accounts for 55%, plastic 15% and textile 30% of this shoe upper's external surface. The outer sole is rubber and the shoe has a 3/4-inch high rubber foxing tape applied at the sole and overlapping the upper. The applicable subheading for this shoe will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with predominately leather uppers and rubber or plastic outer soles, not covering the ankle, for other persons, valued, we presume, 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