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NY B80589



March 10, 1997

CLA-2-64:RR:NC:TP:347 B80589

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60, 6403.99.90, 6404.11.90

Mr. Mike Cahill
Riddell Athletic Footwear, Inc.
2275 Eagle Parkway
Fort Worth, Texas, 76177

RE: The tariff classification of five textile/leather shoes

Dear Mr. Cahill:

In your letter dated January 4, 1997, you requested a tariff classification ruling for five samples of shoes.

Style# 0100-XT is a shoe from Indonesia which you state has an external surface area consisting of 50% rubber/plastic and 50% textile material and is valued at $15.00 per pair. It also features a lace tie closure and a rubber/plastic outer sole. Upon our visual examination, it appears this shoe is made up of a complete textile upper to which rubber/plastic overlays have been added. Since these overlays are lasted under and cemented to the sole and add "structural support" to the shoe, they will be counted as surface area. In this particular shoe, we would also count the eyelet stay as surface area since it contributes structural rigidity and support to what we consider to be a shoe's "stress area" in lace tie closure type shoes. The eyelet stay also gives added support to the shoe by being joined to the rubber/plastic overlays which extend across portions of the shoe upper and which are lasted under and cemented to the sole.

We will count all of the rubber/plastic overlays as surface area except for one strip of rubber/plastic overlay which is sewn to the textile upper but which is not lasted under the sole. It stands alone as a separate item and features the name "Riddell." We can conclude that this separate item does not contribute to the structural support of the shoe and would be considered accessory or reinforcement and excluded from the initial measurement of surface area. Therefore, except for this separate strip of accessory/reinforcement, we would consider all visible portions of the textile upper, as well as all visible portions of the rubber/plastic overlays, and eyelet stay, as surface area. This shoe is also considered "sports footwear" for tariff purposes as enumerated in subheading note 1.(a) HTSUS, which is footwear that features the provision for the attachment of spikes, sprigs, cleats, stops, clips, bars or the like.

The applicable subheading for style# 0100-XT will be 6404.11.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately of textile materials with plastic and/or rubber outer soles, which is "sports footwear" and which is valued over $12.00 per pair. The rate of duty will be 20 percent ad valorem.

You state that style# 6005-6007 Rebel is a man's shoe made in China consisting of an ESAU of 51% leather and 49% composition leather. It also features a lace tie closure and a rubber/plastic outer sole.

The applicable subheading for style# 6005-6007 Rebel will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with predominately leather uppers and plastic and/or rubber outer soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem.

You state that three of the sample shoes submitted, style# 3962 Lady La Costa, style# 6004 Phoenix, and style# 6002 Hurricane, are all made in China and consist of an ESAU of 40% leather, 30% composition leather and 30% textile material. The shoes also feature lace tie closures and rubber/plastic outer soles. You also state that style La Costa is a woman's shoe and that styles Phoenix and Hurricane are shoes made for men, youths and boys. All three styles are composed of a complete textile upper to which leather/composition leather overlays have been added over portions of the textile material. Since these overlays have been lasted under and cemented to the sole and contribute to the structure of the shoes, they will also be counted as surface area. Also included in our determination of ESAU are the eyelet stays, which contribute structural rigidity and support, and are joined to other leather/composition leather overlays which are lasted under and cemented to the sole. Therefore, in these three styles of shoes, all visible portions of the textile uppers, as well as the leather/composition leather overlays, and eyelet stays, will be included in the determination of surface area.

The applicable subheading for style# 3962 Lady La Costa will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with predominately leather uppers and plastic and/or rubber outer soles, not covering the ankle, for other persons, valued over $2.50 per pair. The rate of duty will be 10% ad valorem.

The applicable subheading for style# 6004 Phoenix and #6002 Hurricane will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with predominately leather uppers and plastic and/or rubber outer soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% 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 the ruling 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 the ruling, contact National Import Specialist Richard Foley at 212-466-5890.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity

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