CLA-2-64:S:N:N3:D-347 871167
Mr. Dale Watanabe
Nike, Inc.
One Bowerman Drive
Beaverton, OR 97005-6453
RE: The tariff classification of footwear from Korea
Dear Mr. Watanabe:
In your letter dated February 3, 1992, you requested a
tariff classification ruling.
Style Women's Air Challenge Huarache, Product Code 141007
150 00, is a woman's over-the-ankle athletic shoe. It has a
molded plastic sole and an upper with an external surface area
(ESA) which you state is predominantly of plastic when
accessories or reinforcements are excluded. You further state it
is over 90 percent plastic when accessories or reinforcements are
included. It has a textile tongue which is stitched to and
integral with a textile back inner component which is lasted to
the insole, giving the entire textile component a "bootie-like"
appearance. Where the textile "bootie" appears between the
eyelet stays we consider it to be "tongue" and do not include it
in the ESA measurements; where it appears in the openings of and
above the upper, we do. We consider this shoe to have a foxing-
like band.
The applicable subheading for this shoe will be 6402.91.90,
Harmonized Tariff Schedule of the United States (HTS), which
provides for other footwear with outer soles and uppers of
plastics, having a foxing-like band. The rate of duty will be 20
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