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NY C80620




December 4, 1997

CLA-2-64:RR:NC:TP:347 C80620

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60, 6403.99.90

Mr. Erik D. Smithweiss
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue
New York, NY 10167

RE: The tariff classification of an athletic shoe from China

Dear Mr. Smithweiss:

In your letter dated November 3, 1997, on behalf of your client, Nine West Footwear Corp., you requested a tariff classification ruling.

You have submitted a sample of an athletic shoe, style "Utica," in both a man and woman's version. You state that the external surface area of the upper (ESAU) is made up of suede leather, polyurethane, plastic sheeting, and cowhide leather. You state that a laboratory report determined that the surface area of the upper is 55% leather and 45% plastic. The leather eyelet stay has also been included in your measurements of surface area material. For the purposes of this ruling, we will assume these measurements to be correct, however, they may be subject to verification at the port of entry at the time of importation.

The applicable subheading for the women's version of the athletic shoe, style "Utica," will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with 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 the men's version of the athletic shoe, style "Utica," will be 6403.99.60, HTS, which provides for footwear with 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,

Robert B. Swierupski
Director,

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