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 > 1993 NY Rulings > NY 881004 - NY 881191 > NY 881004

Previous Ruling Next Ruling
NY 881004




December 23, 1992

CLA-2-64:S:N:N8:346-T 881004

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.11.60

Mr. Masud Zaman
New Heaven Enterprises, Inc.
273 Bennett Avenue (7B)
P.O. Box 589
New York, NY 10040

RE: The tariff classification of a man's athletic style shoe from Bangladesh.

Dear Mr. Zaman:

In your letter dated December 3, 1992, you requested a tariff classification ruling.

The submitted sample, Style # JNR-90-003, is a man's low- top jogger style shoe, with a predominately textile upper and a two strap "Velcro" closure. The shoe has extensive stitched-on overlays and reinforcements, which cover more than 50 percent of the upper's external surface area, and which are made of plastic and of an imitation suede-like textile material. The shoe also has a cemented-on EVA midsole and a rubber/plastic outsole that overlaps the upper at the toe.

The applicable subheading for the shoe described above will be 6404.11.60, 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 stitched 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; in which the upper's external surface is still 50 percent or less leather even after every leather accessory or reinforcement present is included as part of the upper's external surface; which is valued over $3.00 but not over $6.50 per pair; which has soles and midsoles of rubber or plastics, which are attached to one another and to the upper exclusively with an adhesive; in which the sole does not overlap the upper anywhere other than at the toe or at the heel; and which does not have a foxing-like band. The rate of duty will be 37.5 percent ad valorem.
You also inquire, in your letter, as to what the classification of this shoe might be if it was constructed so that split leather accessories and reinforcements are substituted for the plastic and textile ones present on the upper's external surface. In that case, if the upper's external surface is over 50 percent leather, with all the leather accessories and reinforcements present included, the probable classification of this shoe will be 6404.11.20 (HTS) and the rate of duty, 10.5 percent 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

Previous Ruling Next Ruling

See also: