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NY L84800




May 25, 2005

CLA-2-64:RR:NC:SP:247 L84800

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60

Mr. Roger J. Crain
Customs Science Services, Inc.
11901 Reynolds Ave.
Potomac, MD 20854-3334

RE: The tariff classification of footwear from China

Dear Mr. Crain:

In your letter dated May 2, 2005, on behalf of AND1 Basketball, you requested a tariff classification ruling.

The submitted half pair sample, identified as style “Fist Mid (Pattern No. 11805-LJ1),” is a men’s size 9 athletic-type shoe with an upper that does not cover the wearer’s ankle. The upper includes both leather and textile external surface area material components. The shoe upper consists of a leather toe/center portion, leather sides and heel, a mostly textile material vamp, textile rear quarters and a number of narrow, elongated window-like textile panels. The shoe also has a lace closure with metal eyelets and a textile material tongue that lies on a plane lower than the upper, but this tongue is not readily identifiable by a line of demarcation or attachment to the upper. Since the vamp and the excludable “tongue” on this shoe’s upper are a single continuing piece of textile fabric, footwear classification rulings have held that the area just above the lowest pair of eyelets forms the tongue and therefore it is to be disregarded. You have provided a lab report stating that the external surface area of the upper (ESAU) of this shoe is 73% leather and 27% textile material (tongue and shoelace excluded). The shoe also has a rubber/plastic outer sole.

The applicable subheading for the shoe identified as style “Fist Mid (Pattern No. 11805-LJ1) “ in American men’s size 8.5 and larger, will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for men, youths and boys. The rate of duty will be 8.5% ad valorem.

We are returning the sample as you requested.

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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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