The tariff classification of footwear from China

NY C88810 June 24, 1998 CLA-2-64:RR:NC:TA:347 C88810 CATEGORY: Classification TARIFF NO.: 6403.91.60 ; 6403.91.90 Mr. Jeffrey Shieh AND 1 Basketball 919 Conestoga Road Bldg. 1, Floor 1 Rosemont, PA 19010 RE: The tariff classification of footwear from China Dear Mr. Shieh: In your letter dated June 5, 1998 you requested a tariff classification ruling. The submitted samples are three pairs of mid-height, over- the-ankle basketball shoes. Style #9008002, "Racer Mid", has an all leather upper, a tubular lace closure, an EVA plastic midsole and a rubber/plastic outer sole. Styles #9013425 and #9013101, "Shook' Em", are almost identical to each other in construction, differing mainly in color contrast design(grey/blue and black/white), both with the same configuration of combination leather and plastic material uppers, lace closures, EVA plastic midsoles and cemented-on, rubber/plastic outer soles. You state that leather constitutes over 50% of the external surface area of the upper for these two shoe styles. This surface area measurement will be subject to verification at the time of importation, by Customs at the ports of entry. The applicable subheading for all three shoe styles identified above in American men's size 8.5 and larger, will be 6403.91.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather and outer soles of rubber and/or plastic, covering the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem. In sizes up to and including American men's size 8, the applicable subheading will be 6403.91.90, HTS, which provides for footwear with uppers predominately of leather and outer soles of rubber and/or plastic, covering the ankle, for other persons. The rate of duty will be 10% ad valorem. We are returning the samples as you requested. 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