CLA-2:64:HS:CS FNIS:D19 894043
Sandra Kutz
World Commerce Systems, Ltd.
P.O. Box 66593
Chicago, Illinois 60666
Dear Ms. Kutz:
In your letter dated January 13, 1994, you request tariff
classification on a sport shoe, the STEEDS riding shoe, for horse
riding. The footwear will be made in Korea, for Martin Imports.
The sample has a vamp and toe cap of full grain leather, a
quarter, eyestay, back counter, and outside collar of
polyurethane coated leather, and an outsole of rubber. Portions
of the outside collar pad, an area comprising less than 25% of
the external surface area of the upper, are of Lycra, a man-made
textile material. The coated and uncoated leather constitutes
about 75% of the external surface area of the upper. The outsole
contains a steel shank (referred to as a "steel shanker" in the
inquiry) wrapped by canvas in the insole board contained in the
rubber outsole. The placement of the steel shank, at the point
where the medial arch comes into contact with the stirrup
surface, implies suitability for riding, a recognized sporting
activity.
The applicable subheading for the shoes is 6403.19.60, which
provides for other footwear with outer soles of rubber, plastics.
leather, or composition leather and uppers of leather..For other
persons. The rate of duty is 10% 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 should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents are filed without a copy, this ruling should be brought
to the attention of the Customs officer handling the transaction.
Sincerely,
Irene Jankov
Acting District Director,
Columbia Snake District
Portland, Or.