CLA-2-64:S:N:N8-347:887862
Ms. Mary Kay Neils
Nike, Inc.
One Bowerman Drive
Beaverton, OR 97005-6453
RE: The tariff classification of footwear from China
Dear Ms. Neils:
In your letter dated June 25, 1993, you requested a tariff
classification ruling.
The sample, Style 153069 060 00 Air Diamond Turf (GS), is an
over-the-ankle athletic shoe with a rubber/plastics sole and an upper
of leather, plastic, and textile pieces, some of which are pieced
together, while others are overlays. You have numbered different
parts on the sample and your letter describes which of those parts you
consider to be external surface area of the upper (ESAU) and which you
consider to be accessories or reinforcements (A/R). We agree with
your ten determinations of ESAU and A/R. You state that the ESAU is
46.2 percent leather, 45.2 percent rubber/plastics, and 8.6 percent
textile. The shoe has a foxing-like band.
The applicable subheading for this shoe, based upon your
measurements, will be 6403.91.60, Harmonized Tariff Schedule of the
United States (HTS), which provides for other footwear with outer
soles of rubber/plastics and uppers of leather, other, covering the
ankle, for men, youths and boys. The rate of duty will be 8.5 percent
ad valorem. Note that if this shoe is also worn by girls it will be
considered unisex and the applicable subheading will be 6403.91.90,
HTS. The rate of duty will be 10 percent ad valorem.
Be advised that ESAU measurements of a particular shoe style can
differ based upon which factory made the shoe, the size of the shoe,
and the technique of the technician measuring the shoe. Given the
closeness of your measurements, Customs will measure samples of this
shoe when it is imported and the Customs' measurements will determine
classification on the entries.
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