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NY D82240

October 22, 1998

CLA-2-64:RR:NC:TP:347 D82240


TARIFF NO.: 6403.99.60, 6403.99.90

Mr. Roger Crain
Customs Science Services, Inc.
3506 Frederick Place
Kensington, MD 20895

RE: The tariff classification of leather athletic shoes.

Dear Mr. Crain:

In your letter dated September 11, 1998, you requested a correction to NY D81257 issued to you on August 27, 1998. This ruling replaces New York ruling D81257 concerning the classification of athletic footwear imported by your client, Pagaoda Trading Co. This revision is based on new information provided by you concerning the surface area percentage measurements of the materials which make up the upper of this shoe.

The merchandise at issue is an athletic shoe which you identify as "Natural Sport Cradle 2000," and which you state will be imported from one or more Normal Trade Status (NTS) countries through various ports of entry. In your original letter, you had enclosed 1- a finished sample of the footwear, 2- a finished upper ready to be affixed to the sole assembly, 3- a finished sole assembly consisting of the stiff plastic "midsole" affixed to the top of the outsole. You state that in the actual production of the "Natural Sport Cradle 2000," the constituent parts represented by samples 2 and 3 would be cemented together. You state that the upper is composed of rubber/plastic, leather, and textile materials with a rubber/plastic outer sole. NY D81257 was issued under the belief that the external surface area of the upper (ESAU) measured to be 43% rubber/plastic, 31% leather, and 26% textile material provided that the stiff plastic midsole was counted as part of the ESAU. Since Customs considered the midsole to be part of the sole and not part of the upper, you have recalculated the percentages of the ESAU to be 54% leather, 20% rubber/plastic, and 26% textile material. Therefore, in accordance with Note 4(a) to Chapter 64, HTSUS, the "Natural Sport Cradle 2000" has an upper of leather for tariff purposes.

The applicable subheading for the shoes 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, 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 6403.99.60, HTSUS, 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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