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NY D83135

November 12, 1998

CLA-2-64:RR:NC:TA:347 D83135


TARIFF NO.: 6402.99.90

Mr. Arthur Danforth
Hyde Athletic Industries, Inc.
P.O. Box 6046
Peabody, MA 01960

RE: The tariff classification of footwear from China

Dear Mr. Danforth:

In your letter dated October 13, 1998 you requested a tariff classification ruling.

The submitted samples, style #1093-1 for women and style #2093-2 for men, you state are from your "Luna" styles of your athletic footwear line. Included in this ruling will also be style #1093-2 for women and style #2093-1 for men, based on your assertion that they are of identical construction to the samples submitted, differing only with respect to color. You state that all four of these shoe style numbers will be valued at over $12.00 per pair.

These low-top athletic type shoes, in both the men's and the women's style versions, all have uppers with external surface area components consisting of textile and plastic material parts. You have listed and grouped various upper surface material components as counting toward your submitted measurements for the plastic and for the textile upper external surface area percentages, and excluded others that you believe are excludable as accessories or reinforcements. Overall, we agree with your conclusions. The white plastic (leather-like) pieces on the tip, mudguards, quarters/eyestays, half moon-like arch sections and even the white plastic " eyestay cinch strap pieces" that are sewn to and connect the toe piece and eyelet stays (marked by you with a letter "c") are all to be counted as plastic external upper surface materials. The remainder of the upper's surface is therefore considered to consist of textile material components. You have provided percentage measurements indicating that for style #1093, the external surface area of the upper is 56.8% plastics and 43.2% textile, while for style #2093 it is 54.1% plastics and 45.9% textile, with a margin of error of +/- 3%. This ruling will presume that your percentage calculations are accurate and so, all four shoe styles covered by this inquiry will be considered to have uppers that are predominately of rubber and/or plastics. These shoes all have cemented-on rubber/plastic midsoles and outer soles.

The applicable subheading for the four "Luna" athletic type shoes, your style #'s 1093-1, 1093-2, 2093-1, 2093-2, will be 6402.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which is not "sports footwear"; which does not cover the ankle; in which the upper's external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $12.00 per pair. The rate of duty will be 20% 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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