The tariff classification of a high-top wrestling shoe from China.

NY 878007 SEPTEMBER 25,1992 CLA-2-64:S:N:N3D:346-T 878007 CATEGORY: Classification TARIFF NO.: 6404.11.20 Mr. John W. Purnell Henson Co., Inc. 2130 Spring Street West Lawn, PA 19699 RE: The tariff classification of a high-top wrestling shoe from China. Dear Mr. Purnell: In your letter dated September 2, 1992, you requested a tariff classification ruling. The submitted sample is an over-the-ankle wrestling shoe/boot, with the logo "BRUTE" imprinted at the back of the heel in large letters. It has a predominately textile upper with leather reinforcements and/or overlays around the toes, at the sides, covering the eyelet stays and extending partially around the fully padded textile ankle collar. The shoe also has a pieced-in leather outside heel counter, a ten eyelet lace closure, a padded textile tongue and a stitched-on rubber/plastic outsole. Although you have provided us with the "Relative quantity by weight" of the "leather and nylon materials" present in this boot, the information was not necessary for this classification determination. The applicable subheading for the wrestling boot described above will be 6404.11.20, Harmonized Tariff Schedule of the United States (HTS), which provides for "sports footwear", in which the upper's external surface is predominately textile materials (note that an accessory or reinforcement stitched on top of another material is not part of the uppers external surface, but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastic; and in which the upper's external surface is over 50 percent leather after every leather accessory and reinforcement present is included as part of the upper's external surface. The rate of duty will be 10.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport