The tariff classification of footwear from China

NY 887862 July 27, 1993 CLA-2-64:S:N:N8-347:887862 CATEGORY: Classification TARIFF NO.: 6403.91.60 Ms. Mary Kay Neils Nike, Inc. One Bowerman Drive Beaverton, OR 97005-6453 RE: The tariff classification of footwear from China Dear Ms. Neils: In your letter dated June 25, 1993, you requested a tariff classification ruling. The sample, Style 153069 060 00 Air Diamond Turf (GS), is an over-the-ankle athletic shoe with a rubber/plastics sole and an upper of leather, plastic, and textile pieces, some of which are pieced together, while others are overlays. You have numbered different parts on the sample and your letter describes which of those parts you consider to be external surface area of the upper (ESAU) and which you consider to be accessories or reinforcements (A/R). We agree with your ten determinations of ESAU and A/R. You state that the ESAU is 46.2 percent leather, 45.2 percent rubber/plastics, and 8.6 percent textile. The shoe has a foxing-like band. The applicable subheading for this shoe, based upon your measurements, will be 6403.91.60, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles of rubber/plastics and uppers of leather, other, covering the ankle, for men, youths and boys. The rate of duty will be 8.5 percent ad valorem. Note that if this shoe is also worn by girls it will be considered unisex and the applicable subheading will be 6403.91.90, HTS. The rate of duty will be 10 percent ad valorem.  Be advised that ESAU measurements of a particular shoe style can differ based upon which factory made the shoe, the size of the shoe, and the technique of the technician measuring the shoe. Given the closeness of your measurements, Customs will measure samples of this shoe when it is imported and the Customs' measurements will determine classification on the entries. 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