United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1992 NY Rulings > NY 0867093 - NY 0867246 > NY 0867245

Previous Ruling Next Ruling


NY 867245


October 10, 1991

CLA-2-64:S:N:N3:D-347 867245

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.60

Mr. Dale Watanabe
Nike, Inc.
One Bowerman Drive
Beaverton, OR 97005-6453

RE: The tariff classification of footwear from Taiwan.

Dear Mr. Watanabe:

In your letter dated August 16, 1991, and received by us on September 24, 1991, with additional information, you requested a tariff classification ruling.

The sample, called the "Air Jordan," product code 130014 100 00, is a man's high-top, lace-up athletic shoe. It has an upper of leather, plastic, and textile in which the leather is the predominate component of the external surface area, disregarding accessories and reinforcements. The textile tongue is stitched to, and integral with, a textile back inner component which is lasted to the insole, giving the entire textile component a "bootie-like" appearance. The shoe has a bottom consisting of a molded plastic outsole and a molded plastic midsole which, in combination, overlap the upper sufficiently to be foxing-like band.

The applicable subheading for the shoe with product code 130014 100 00 will be 6403.91.60, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles of plastics and uppers of leather. The rate of duty will be 8.5 percent ad valorem.
Your request asks our confirmation on six assumptions regarding the classification of this shoe. Our positions follow:

1. We agree that the plastic upper eyelet stay/topline strip is included in the measurement of the external surface area of the upper, as are the two leather ankle pieces (one containing the embroidered "Air Jordan" logo).

2. We agree that the entire lower eyelet stay/trim is not included in the measurement of the external surface area of the upper because it is considered "accessories or reinforcements."

3. We agree that the textile "tongue" portion of the part we referred to as "bootie-like" is neither included in the measurement of the external surface area of the upper nor considered "accessories or reinforcements."

4 and 5. We agree that the textile "bootie-like" part that is exposed at the back and in the two openings at the ankle is included in the measurement of the external surface area of the upper.

6. We agree that the textile pull tab and the plastic "23" logo at the back are not included in the measurement of the external surface area of the upper because they are considered "accessories or reinforcements." However, we add that they would be added back if this shoe had an upper of plastics.

Note that the country of origin label on your sample is located in a place which makes the shoe not legally marked.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: