The tariff classification of leather athletic shoes from China.

NY E87131 October 1, 1999 CLA-2-64:RR:NC:TP:347 E87131 CATEGORY: Classification TARIFF NO.: 6403.99.60, 6403.99.90 Mr. Roger J. Crain Customs Science Services, Inc. 10315 Kensington Parkway, Suite 211 Kensington, MD 20895-3321 RE: The tariff classification of leather athletic shoes from China. Dear Mr. Crain: In your letter dated September 13, 1999, written on behalf of your client, AND1 Basketball, you requested a tariff classification ruling. You have submitted a sample of “The Co-Ordinator,” style no. 009, which you state is a man’s black/red lace up, below-the-ankle athletic shoe, with a rubber/plastic sole, a closed toe and heel, and a foxing-like band. You state that the top half of the upper is textile material and the bottom half is leather. There are one-inch wide textile straps sewn on the heel area and at the toe, the latter running all the way up the tongue. You have provided a lab report which states that the external surface area of the upper (ESAU) is 51% leather and 49% textile material. For the purposes of this ruling, we will assume that your statement is correct, however, measurements of the external surface area of the upper may be subject to verification at the port of entry at the time of importation. You refer to this shoe as “men’s,” however, you have provided no indication that you offer a comparable type of shoe for women. We consider this type of footwear to be commonly worn by both sexes. If you do not provide a “women’s” alternative to complement the submitted “men’s” model, we consider the submitted sample to be “unisex.” In this regard, the applicable subheading for the shoes up to and including American men’s size 8 will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for other persons. The rate of duty will be 10% ad valorem. For sizes 8.5 and above, the applicable subheading will be 6403.99.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for men, youths and boys. 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, National Commodity Specialist Division