CLA-2-64:K:TC:C9:D23 A84009
Mr. Roger J. Crain
President
Customs Science Services, Inc.
3506 Frederick Place
Kensington, MD 20895-3405
RE: The tariff classification of a shoe from China.
Dear Mr. Crain:
In your letter dated May 20, 1996 you requested a tariff classification ruling on behalf of your client, Leif J. Ostberg, Inc.
You included a sample of an athletic shoe upper split into two pieces designated "Rawlings Crescendo'". You enclosed a laboratory analysis of the external surface area of the upper showing that it is approximately 44% leather, 39% rubber/plastics and 17% textile materials. The shoe has an outer sole of rubber/plastics. The shoe will be imported from China.
Based on the figures you provided which are subject to verification on examination at importation, the applicable subheading for the shoe will be 6403.99.6040, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber, plastics; leather or composition leather and uppers of leather; other footwear; other; for men, youths and boys; other; tennis shoes, basketball shoes, gym shoes, training shoes and the like for men; other. The duty rate will be 8.5% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations.
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. The sample is being returned as requested.
Sincerely,
Thomas Mattina
Area Director
JFK Airport
Enclosure