The tariff classification of a leather athletic shoe fromChina.

PD D84772 November 25, 1998 CLA-2-64:G23 D84772 CATEGORY: Classification TARIFF NO.: 6403.99.60 Mr. Arthur Danforth Saucony, Inc. 13 Centennial Drive P. O. Box 6046 Peabody, MA 01960 RE: The tariff classification of a leather athletic shoe from China. Dear Mr. Danforth: In your letter dated November 11, 1998, you requested a tariff classification. The sample submitted with your request is style 2106-1, a low-top athletic shoe with an upper of leather, textile materials and plastic; with an outer sole of rubber. By your analysis the leather component comprises 59.7% of the upper. It is agreed that the leather component is taken to be the constituent material having the greatest external surface area of the upper. You also state that a corresponding women's version, style 1106-1, has been developed, although a sample is not available for the purposes of a binding ruling at this time. In your letter you raise an ancillary issue in regard to the inclusion of the silver plastic saddle pieces as part of the external surface area of the upper (ESAU). These pieces, secured to the eye stay at the top and extending below the lasting line, contribute to the structural integrity of the shoe. This office agrees that they are to be considered as part of the ESAU. The applicable subheading for style 2106-1 will be 6403.99.60, 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. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jeffrey Walgreen, Port Director Portland, Maine