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NY E87297




October 20, 1999

CLA-2-64:RR:NC:TP:347 E87297

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60

Ms. Junghee Sung
NIKE USA, Inc.
One Bowerman Drive
Beaverton, OR 97005

RE: The tariff classification of footwear from Korea.

Dear Ms. Sung:

In your letter dated September 22, 1999, you requested a tariff classification ruling.

You have submitted a sample of what you refer to as “Men’s Air Max Voracity,” NIKE model #173208 001. You state that the external surface area of the upper (ESAU) is made up of 43% leather, 34% textile, and 23% rubber/plastic. The shoe has a rubber/plastic outer sole and a lace-tie closure. You also state that you provide a comparable type of shoe for women.

The applicable subheading for the shoe will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber soles. 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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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