The tariff classification of a woman's athletic shoe from China

PD B80498 January 10, 1997 CLA-2-64:LA:S:T:1:4D18 PD B80498 CATEGORY: Classification TARIFF NO.: 6403.99.90 Mr. Stephen S. Spraitzar Law Offices of George R. Tuttle Three Embarcadero Center, Suite 1160 San Francisco, CA 94111 RE: The tariff classification of a woman's athletic shoe from China Dear Mr. Spraitzar: In your letter dated November 6, 1996, received in C.I.E. on December 16, 1996, on behalf of Asics Tiger Corporation, you requested a tariff classification ruling. The submitted sample, style SL 672 "Reliance" is a woman's low cut cross-trainer with a leather, textile, and plastic upper, six eyelet lace closure, and has a rubber and/ or plastic sole with a foxing-like band. You have furnished a lab analysis indicating that the external surface area of the upper, excluding accessories or reinforcements, is 49.1 percent leather, 26.9 percent textile, and 24.0 percent rubber and/or plastic. The applicable subheading for this shoe will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately leather; in which the outer sole's external surface is predominately rubber and/or plastic; which is other than "sports" footwear; in which the top of the upper is below the top of the wearer's ankle bone; in which the sole is attached to the upper by means other than welt stitched construction; which is worn by females and which is valued over $2.50 per pair. The rate of duty will be 10 percent 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 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, Aileen Colon Acting Port Director Los Angeles