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NY D80067


August 6, 1998

CLA-2-64:RR:NC:TA:347 D80067

CATEGORY: CLASSIFICATION

TARIFF NO. 6402.91.90, 6404.19.90, 6405.90.90:

Ms. SaraLee Antrim-Saizan

Carmichael International Service

533 Glendale Boulevard

Los Angeles, CA 90026-5097

RE: The tariff classification of footwear from Korea and Italy.

Dear Ms. Antrim-Saizan:

In your letter dated July 6, 1998 you requested a classification ruling on behalf of your client , Patagonia for four styles of kayaking and fishing shoes.

You describe styles 79070 and 79190 as kayaking shoes and styles 79170 and 79180 as fishing shoes. Styles 79170, 79180 and 79190 are manufactured in Korea, style 79070 is manufactured in Italy.

Style 79070 has an outer sole of rubber or plastics and an upper which consists of a stretch textile fabric ankle collar sewn inside an external boot composed of plastics and textile material. The inner collar is visible above the top line of the external boot and below the lace where a traditional tongue would appear. This inner collar is external surface area of the upper (esau), where it appears above the top line of the external boot starting upward from the top most eyelet. In addition, the plastic/textile external boot is also esau as it provides structural strength to the shoe and is lasted under and cemented to a board which is cemented to the sole component. This shoe also features a rubber strip overlay which encircles the entire perimeter of the shoe and overlaps the juncture between the outer sole and the shoe's upper. In this regard the shoe possesses a foxing or foxing-like band which is a component separate from either the sole or the upper. Although you have not provided a percentage measurement for the component materials of the upper, a cursory visual examination of the shoe indicates that the textile material accounts for the constituent material having the greatest esau, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs eyelet stays or similar attachments. Patagonia has verified a value of over $12/pair for this style. The applicable subheading for style 79070 will be 6404.19.90 Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, with outer soles of rubber or plastics, and uppers of textile materials, other than sports footwear, other. The rate of duty is 11.2 percent ad valorem.

Style 79190 has a outer sole of rubber or plastics and an upper consisting of a stretch textile fabric ankle collar which extends above the top of the shoe and is considered esau, the rest of the upper is composed of textile materials to which several imitation leather overlays have been sewn. In addition, an imitation leather U-shaped eyelet stay is attached to the textile upper. The textile upper is not lasted under and ends at the feather edge where it is sewn to a textile insole. The imitation leather U-shaped eyelet stay is included as esau as it contributes structural strength to the shoe, however the imitation leather overlays are not esau. This shoe features rubber or plastics overlay strips which encircle the entire shoe and cover substantial portions of the toe and heel areas. These rubber or plastics overlay strips are lasted under and cemented to the sole component. They contribute structural strength to the shoe and, in fact, are what holds the shoe together. In this regard they are considered esau. Patagonia has verified a value of over $12/pair for this style. The applicable subheading for style 79190 will be 6404.19.90 (HTS), which provides for other footwear, with outer soles of rubber or plastics, and uppers of textile materials, other than sports footwear, other. The rate of duty is 11.2 percent ad valorem.

Style 79180 has an outer sole of textile material (felt) and a complete textile mesh upper which is lasted under and cemented to the sole component. Atop this textile upper is a significant portion of plastics material. This plastics material is also lasted under and cemented to the sole component. This plastics material contributes to the structural strength of the shoe and is considered esau. In addition, rubber or plastic strips completely encircle the entire shoe. And cover substantial portions of the heel and toe. These strips are applied at the sole and overlap the upper. They are not considered upper material but rather constitute a foxing or foxing-like band. You have not provided a percentage measurement for the component materials of the upper. A cursory visual examination of the shoe indicates that the plastics material accounts for the constituent material having the greatest esau, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs eyelet stays or similar attachments. The applicable subheading for style 79180 will be 6405.90.90 (HTS), which provides for other footwear, with outer soles of other than rubber, plastics, leather or composition leather and uppers of other than leather, composition leather or textile materials, other. The rate of duty is 12.5 percent ad valorem

Style 79170 has an outer sole of rubber or plastics material and an upper of textile and rubber or plastics material. You have not provided a percentage measurement for the component materials of the upper for this shoe. A cursory visual examination of the shoe indicates that the plastics material accounts for the constituent material having the greatest esau, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs eyelet stays or similar attachments. The unit molded rubber or plastic outer sole encircles the entire perimeter of the shoe and overlaps the upper by over 1/4 inch. In this regard the shoe possesses a foxing-like band. The applicable subheading for style 79170 will be 6402.91.90 Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, with outer soles and uppers of rubber or plastics, covering the ankle, other, valued over $12/pair. The rate of duty is 20 percent 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 this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890.

Sincerely,


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