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NY A85420



August 1, 1996

CLA-2-64:R:N3:347 A85420

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60, 6403.99.90

Lori J. Sitomer, Esq.
Barian Shipping Company, Inc.
910 Railroad Avenue
Woodmere, NY 11598

RE: The tariff classification of footwear from China.

Dear Ms. Sitomer:

In your letter dated June 24, 1996, you requested a classification ruling on behalf of your client, Fila Sports, Inc., for an athletic shoe.

You state that Fila style J141C is a jogging shoe with an upper composed of leather, synthetic and textile materials which will be imported from China in men's, women's, boys, children's and missy sizes. Four textile strips are sewn over the leather portion of the upper and wrap around the shoe. The ends of these strips are sewn into loops and used as eyelets. You provide laboratory measurements for the external surface area of the upper, both including and excluding these textile strips as upper material. You ask whether the textile strips are considered "accessories and reinforcements" as described in Note 4(a) of Chapter 64, Harmonized Tariff Schedule of the United States (HTS) and therefore not counted in the measurement of the external surface area of the upper.

The four textile strips are considered "accessories and reinforcements" and are not counted in the measurement of the external surface area of the upper in determining the appropriate (HTS) subheading for classification purposes. Based on the percentage measurements provided, not including the textile strips, the external surface area of the upper is 58.4 percent leather, 37 percent synthetic and 4.6 percent textile.

The applicable subheading for the men's and boys models of style J141C will be 6403.99.60 (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, other, not covering the ankle, other, for men, youths and boys. The rate of duty will be 8.5 percent ad valorem.

The applicable subheading for the women's, children's and missy models of style J141C will be 6403.99.90 (HTS), which provides for footwear with outersoles of rubber, plastics, leather or composition leather and uppers of leather, other, not covering the ankle, other, for other persons, valued over $2.50/pair. The rate of duty will be 10 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,

Roger J. Silvestri
Director

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