The tariff classification of a leather shoe from Taiwan.

NY G80721 September 19, 2000 CLA-2-64:RR:NC:TP:347 G80721 CATEGORY: Classification TARIFF NO.: 6403.91.60, 6403.91.90 Mr. Eric Hale NIKE USA, Inc. One Bowerman Drive Beaverton, OR 97005 RE: The tariff classification of a leather shoe from Taiwan. Dear Mr. Hale: In your letter dated August 16, 2000, you requested a tariff classification ruling. You have submitted a sample of what you refer to as NIKE model #MOB113-M1-C2-990908 “Men’s Air Penny 4.” The shoe is made up of a complete leather upper to which extensive rubber/plastic and textile overlays have been added. Since these overlays are lasted under and cemented to the sole, and provide additional support to the upper, they will be counted as surface area. In this regard, you state that the upper is made up of 40% leather, 38% textile, and 22% rubber/plastic. The shoe covers the ankle and features a rubber/plastic outer sole. If a woman’s alternative is not provided to complement the submitted “men’s” model, we consider this type of shoe to be commonly worn by both sexes and therefore “unisex” in sizes up to and including American men’s size 8. In this regard, the applicable subheading for NIKE model #MOB113-M1-C2-990908 “Men’s Air Penny 4” in sizes up to and including American men’s size 8 will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, covering the ankle, for other persons, valued over $2.50 per pair. The rate of duty will be 10% ad valorem. For American men’s sizes 8.5 and above, the applicable subheading will be 6403.91.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber outer soles, 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