The tariff classification of a leather shoe from China.

NY F88228 June 16, 2000 CLA-2-64:RR:NC:TP:347 F88228 CATEGORY: Classification TARIFF NO.: 6403.99.60, 6403.99.90 Mr. John Kenney Reebok International Ltd. 1895 J.W. Foster Boulevard Canton, MA 02021 RE: The tariff classification of a leather shoe from China. Dear Mr. Kenney: In your letter dated June 1, 2000, you requested a tariff classification ruling. You have submitted a sample of what you state is a boy’s shoe, called the “Fire-It-Up.” You state the shoe is constructed with a complete nylon textile upper to which leather overlays have been added around the shoe’s perimeter. You state that the blue quarter material is split suede with 0.3 - 0.4 mm of PVC coating, the black toe-cap is high abrasion leather (a split suede with .03 - 0.4 mm of rubber coating), and the blue heel counter is also high abrasion leather (a split suede with .03 -.04 mm of rubber coating). You state that these overlays should be considered leather and are lasted under the insole and cemented to the sole, contributing strength to the shoe. Since the plastic coated leather material in question is made up of both leather and plastic, it is necessary to determine the material which imparts the essential character of the item pursuant to HTS General Rules of Interpretation 3(b). We agree with your contention that the material will be considered leather for purposes of chapter 64, Harmonized Tariff Schedule of the United States (HTS) since the essential character will be imparted by the thicker underlying leather. In this regard, you state that the upper is made up of 55.7% leather, 15% synthetic (rubber/plastic), and 9.3% textile mesh. You refer to this shoe as “boys,” however, we consider this type of footwear to be commonly worn by both sexes. Since you do not provide a “female” alternative to complement the submitted “boy’s” model, we consider the submitted sample to be “unisex.” In this regard, the applicable subheading for style “Fire-It-Up” up to and including American men’s size 8 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. The rate of duty will be 10% ad valorem. For sizes 8.5 and above, the applicable subheading will be 6403.99.90, HTS, which provides for footwear with leather uppers and plastic and/or rubber 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 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division