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NY 886535




JUNE 21,1993

CLA-2-64:S:N:N8:346-T 886535

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.15

Ms. Jane A. Sheridan
Pagoda
1950 Craig Road
St. Louis MO 63146

RE: The tariff classification of hiking shoes from China.

Dear Ms. Sheridan:

In your letter dated May 18, 1993 you requested a tariff classification ruling.

The two samples submitted are described by you as boys "hiking" shoes. They are both of over the ankle height with full lace closures and cemented-on rubber/plastic bottoms.

Style "Pattern BB-593 LOOK" has a predominately textile upper, a padded textile tongue, a textile cinchable strap with a velcro closure that passes around the back of the heel, and extensive leather accessories and reinforcements at the toes, the sides, around the back of the heel and over the eyelet stays. You indicate and from visual examination we agree, that the leather accessories and reinforcements account for over 50 percent of the upper's external surface area for this shoe.

The applicable subheading for the hiking shoe, "Pattern BB-593 LOOK", will be 6404.19.15, 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 under neath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "athletic" footwear; in which the upper's external surface is over 50 percent leather after every leather accessory and reinforcement present is included as part of the upper's external surface; and which is other than a "protection" against water, oil, or cold or inclement weather. The duty rate will be 10.5 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on your style "Pattern BB-583 Jeep". Your request for a classification ruling should include the exact percentage area measurements of the external surface component materials of this shoe's upper, with all" reinforcements and accessories" excluded. We have indicated what to exclude as accessories and reinforcements on your sample shoe by marking them with the letter "A".

We are returning the samples to you.

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,


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