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NY F83729




April 4, 2000

CLA-2-64:RR:NC:TA:347 F83729

CATEGORY: CLASSIFICATION

TARIFF NO. 6403.99.60, 6403.99.90

Mr. John Kenney
Reebok International Ltd.
100 Technology Center Drive
Stoughton, MA 02072

RE: The tariff classification of footwear made in China and Taiwan.

Dear Mr. Kenney:

In your letter dated March 2, 2000 you requested a classification ruling for a children’s shoe identified as “Radiate.”

You describe the shoe as a textile based children’s running shoe with leather and synthetic overlays. The outer sole is rubber/plastics and the upper is composed of textile material, synthetic (rubber/plastics) and leather. Among the “design features” you state that the shoe is essentially a complete textile upper, to which several large leather overlays have been attached around the shoe’s perimeter. The leather overlays are lasted under the insole and cemented to the sole, contributing strength to the structure of the shoe and providing support for the wearer’s foot. These leather overlays sit atop synthetic (rubber/plastics) material overlays which in turn sit atop the textile upper. Portions of the synthetic material are visible on the upper’s surface. You ask specifically whether the leather or synthetic material is the external surface of the upper (ESAU).

Note 4(a), Chapter 64, Harmonized Tariff Schedule of the United States (HTS), provides that for purposes of this chapter, the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments. In addition, if the upper consists of two or more materials, classification is determined by the constituent material having the greatest ESAU. Generally, in order to be considered ESAU, a piece of material must be visible on the surface of the upper and plausible upper material. In this situation, where both leather and synthetic material are visible and plausible, our approach is to include as ESAU the topmost material which is lasted under and cemented to the outer sole, contributing structural strength to the shoe. In this regard the leather pieces will be included as ESAU in their entirety and only the visible portions of the synthetic material will be so included. Style “Radiate” has an ESAU which is predominantly leather.

You state that “Radiate” is available in boys and girls versions. You indicate the “boys” versions are identified by the numbers Q3 71 55020, Q3 71 55022, Q3 81 56803, Q3 71 55021, Q3 71 55023, Q4 71 56934, Q4 71 56935 and Q4 81 56936. The applicable subheading for “Radiate” in these numbers will be 6403.99.60, (HTS) which provides for footwear with outer soles of rubber or plastics and uppers of predominantly leather, other than sports, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5 percent ad valorem.

You indicate the “girls” versions of “Radiate are identified by the numbers Q3 71 56717, Q3 71 56719, Q3 71 56716, Q3 71 56718, Q3 81 56079, Q4 71 56965, Q4 71 56966 and Q4 81 58282. The applicable subheading for “Radiate” in these numbers will be 6403.99.90, (HTS) which provides for footwear with outer soles of rubber or plastics and uppers of predominantly leather, other than sports, not covering the ankle, for other persons. The rate of duty will be 10 percent ad valorem.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 637-7089.

Sincerely,

Robert Swierupski
Director,

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