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NY 867246


OCTOBER 10, 1991

CLA-2-64:S:N:N3:D 347 867246

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.90

Mr. Dale Watanabe
Nike, Inc.
One Bowerman Drive
Beaverton, OR 97005-6453

RE: The tariff classification of footwear from Taiwan.

Dear Mr. Watanabe:

In your letter dated August 16, 1991, and received by us with additional information on September 24, 1991, you requested a tariff classification ruling.

The sample, called the "Air Jordan," product code 130014 000 00, is a man's high-top, lace-up athletic shoe. It has an upper of plastic and textile in which the plastic is the predominate component of the external surface area, disregarding accessories and reinforcements. The textile tongue is stitched to, and integral with, a textile back inner component which is lasted to the insole, giving the entire textile component a "bootie-like" appearance. The shoe has a bottom consisting of a molded plastic outsole and a molded plastic midsole which, in combination, overlap the upper sufficiently to be foxing-like band.

The applicable subheading for the shoe with product code 130014 000 00 will be 6402.91.90, assuming the shoes will be valued over $12 per pair, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of plastics, other, having a foxing-like band. The rate of duty will be 20 percent ad valorem. Your request asks our confirmation on six assumptions regarding the classification of this shoe. Our positions follow:

1. We agree that the plastic upper eyelet stay/topline strip is included in the measurement of the external surface area of the upper, as are the two plastic ankle pieces (one containing the embroidered "Air Jordan" logo).

2. We agree that the entire lower eyelet stay/trim is not included in the measurement of the external surface area of the upper because it is considered "accessories or reinforcements." It is added back for the second measurement which includes "accessories or reinforcements."

3. We agree that the textile "tongue" portion of the part we referred to as "bootie-like" is neither included in the measurement of the external surface area of the upper nor considered "accessories or reinforcements."

4 and 5. We agree that the textile "bootie-like" part that is exposed at the back and in the two openings at the ankle is included in the measurement of the external surface area of the upper.

6. We agree that the textile pull tab and the plastic "23" logo at the back are not included in the measurement of the external surface area of the upper because they are considered "accessories or reinforcements." They are added back for the second measurement which includes "accessories or reinforcements." We have not checked to see what percent of the external surface area is textile (including the places where the "bootie-like" part is exposed, the pull tab, and the embroidered "Air Jordan" logo), because the classification is already determined by the foxing-like band.

This ruling is being issued under the provisions of Section 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,

Jean F. Maguire
Area Director

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