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NY C82952

January 23, 1998

CLA-2-64:RR:NC:TP:347 C82952


TARIFF NO.: 6403.99.60, 6403.99.90

Ms. Jane A. Sheridan
8300 Maryland Avenue
St. Louis, MI 63105

RE: The tariff classification of an athletic shoe from China

Dear Ms. Sheridan:

In your letter dated December 18, 1997, you requested a tariff classification ruling.

You have submitted a sample of what you state is a man's athletic shoe with an upper that is made of leather, plastic and textile materials. In addition, the shoe features leather overlays across most of the textile portions of the upper. You state that when determining the external surface area of the upper (ESAU), you have counted the white leather overlays on the side quarters because they were attached to a leather piece that was lasted under and cemented to the sole. You state that you did not count the separately applied white leather overlay at the top of the eyerow, which serves as the top portion of the eyelet stay, because you felt it would be considered an accessory or reinforcement. Measuring the upper this way, you came up with an ESAU of 55% leather, 32% plastic and 24% textile. In addition to the areas that you have counted as ESAU, we would also count the leather overlay at the top of the eyerow as surface area since it contributes added strength to what we consider to be a shoe's "stress area" in lace-tie closure type shoes.

The applicable subheading for the athletic shoe 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 outer soles, not 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 larger, the applicable subheading 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 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 212-466-5890.


Robert B. Swierupski

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