The tariff classification of footwear from Taiwan

NY K84803 May 3, 2004 CLA-2-64:RR:NC:SP:247 K84803 CATEGORY: Classification TARIFF NO.: 6403.99.60 Mr. John J. Kenney Reebok International Ltd. 1895 J. W. Foster Boulevard Canton, MA 02021 RE: The tariff classification of footwear from Taiwan Dear Mr. Kenney: In your letter dated April 8, 2004 you requested a tariff classification ruling. The submitted half pair sample identified as Reebok shoe name ”Sports Trainer Lite (no style number), is as you state, a men’s cross training athletic shoe. The shoe has an upper that does not cover the wearer’s ankle and an external surface area consisting of rubber/plastic, leather and textile component materials. In your letter you ask that in measuring the external surface area of the upper (ESAU) of this shoe, should all the materials that are seen and “sit” on the external surface be counted or should you consider some of the underlying covered materials to count as ESAU instead. Slip-op 96-139 decided August 16, 1996, HI-Tech Sports, USA, V. United States has significantly altered the Customs approach to external surface area of the upper (ESAU) and accessories and reinforcements determinations. Whereas prior to this decision, we focused on visibility, completeness and plausibility of materials to determine ESAU, we now must also take into account “structural integrity,” material components contribution of strength and durability, and the manner of construction. Like the leather portion of the HI-Tech boots that the court found to be ESAU, we find that all the leather and the rubber/plastics materials that comprise much of the external surface portions of the subject shoe upper contribute support, rigidity and strength. The leather material overlays that account for large external surface area sections of the upper at the sides of the instep, at the sides of the heel toward the back and around the toe, are all lasted under the foot and contribute to the strength and structure of the shoe. The rubber/plastic overlays are stitched to the lasted under structural leather components and also contribute to the structure and strength of the shoe. Although you have not submitted an independent laboratory report findings for the ESAU of the shoe, we have been able to determined based on our visual estimates that this shoe is classified as having an upper that is predominately leather. This shoe also has a cemented-on rubber/plastic outer sole and you state that the shoe will be valued over $12 per pair. The applicable subheading for the men’s shoe, identified as Reebok shoe name “Sports Trainer Lite” (no style number) will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for men, youths and boys. The rate of duty will be 8.5% ad valorem. We are returning the sample 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division