The tariff classification of a misses' athletic shoe from China.

NY C88517 June 17, 1998 CLA-2-64:RR:NC:TP:347 C88517 CATEGORY: Classification TARIFF NO.: 6403.99.90 Mr. Robert B. Silverman Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue 33rd Floor New York, N.Y. 10167 RE: The tariff classification of a misses' athletic shoe from China. Dear Mr. Silverman: In your letter dated June 1, 1998, written on behalf of your client, BBC International, you requested a tariff classification ruling. You have submitted a sample of what you state is a misses' athletic shoe, pattern "TAY" 39319X, with an upper made up of leather and textile materials. The upper also includes eight textile loops for laces, and a small plastic overlay at the back. In addition, a textile overlay with a zipper, featuring some plastic ornaments such as a "Reebok" tag and symbol, covers most of the upper. However, the leather/textile upper materials covered in part by the textile overlay are readily visible to the consumer. The outer sole is made of rubber/plastic. We agree with your contention that the textile overlay is an accessory or reinforcement and is not counted towards the surface area of the upper. Without the outer textile overlay, the shoe consists of both leather and textile materials. The leather is lasted under and cemented to the sole and is the constituent material of the upper portion of this shoe. 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 leather uppers and plastic and/or rubber 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