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NY 870428



February 06, 1992

CLA-2-64:S:N3:D 346 SM 870428

CATEGORY: CLASSIFICATION

TARIFF NO 6404.11.20

Mr. Robert B. Silverman
Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th Street
New York, N.Y. 10017

RE: The tariff classification of men's athletic footwear from Far East countries.

Dear Mr. Silverman:

In your letter dated January 3, 1992 received on January 9, 1992, for Mercury International you requested a tariff classification ruling.

The samples submitted, style KM 0493A and KM 0493B are men's athletic footwear, consisting of multilayered uppers cemented to unit molded rubber/plastic outer soles.

It is stated in your letter the style KM 0493A has an upper with an external surface area that is 75.6% textile and 24.4% leather. The second sample which you have provided, style KM 0493B is similar to the first. You indicate that the external surface area of the upper is 74.5% Textile and 25.5% leather. We agree that the predominant external surface of both samples is textile. Both styles possess leather overlays obscuring most, but not nearly all of the textile portions of the upper. The overlays can be removed without affecting the viability of the textile upper.

From visual examination, we assume the leather pieces are either not covered with a rubber or plastics or, if they are, that coatings are under .15 mm thick.

The applicable subheading for KM 0493 and KM 0493B will be 6404.11.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials (note that an accessory or reinforcement on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is a tennis, basketball, gym or training (jogging) shoe or the like; and in which the upper's external surface is over 50% leather after every leather accessory and reinforcement present is included as part of the upper's external surface. The rate of duty will be 10.5% ad valorem.

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

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