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NY C85426




April 8, 1998

CLA-2-64:RR:NC:TP:347 C85426

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.90

Ms. Jane A. Sheridan
Pagoda
8300 Maryland Avenue
St. Louis, MI 63105

RE: The tariff classification of women's leather athletic shoes from China.

Dear Ms. Sheridan:

In your letter dated March 12, 1998, you requested a tariff classification ruling for two styles of shoes.

You have submitted samples of what you state are women's athletic shoes with uppers that are made up of leather, plastic and textile materials. In measuring the external surface area of the upper (ESAU) of pattern #DR20103W you state that you counted the white leather overlays on the textile side quarter as surface area. You also state that you did not count the plastic overlay on top of the leather eyestay since you felt it would be considered an accessory or reinforcement. For pattern #DR20102W, you state that you again did not count the plastic overlay on top of the leather eyestay as surface material. In this regard, you state that you came up with an ESAU measurement of 45% leather, 39% plastic and 16% textile. For pattern #DR20103W, you came up with 47% leather, 42% plastic and 11% textile. We agree with your interpretation of what should be included in the ESAU measurement. Both shoes also feature lace tie closures and rubber/plastic outer soles.

The applicable subheading for both styles of women's athletic shoes 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.

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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