CLA-2-64:G23 D84772
Mr. Arthur Danforth
Saucony, Inc.
13 Centennial Drive
P. O. Box 6046
Peabody, MA 01960
RE: The tariff classification of a leather athletic shoe from
China.
Dear Mr. Danforth:
In your letter dated November 11, 1998, you requested a
tariff classification.
The sample submitted with your request is style 2106-1, a
low-top athletic shoe with an upper of leather, textile materials
and plastic; with an outer sole of rubber. By your analysis the
leather component comprises 59.7% of the upper. It is agreed
that the leather component is taken to be the constituent
material having the greatest external surface area of the upper.
You also state that a corresponding women's version, style 1106-1, has been developed, although a sample is not available for the
purposes of a binding ruling at this time.
In your letter you raise an ancillary issue in regard to the
inclusion of the silver plastic saddle pieces as part of the
external surface area of the upper (ESAU). These pieces, secured
to the eye stay at the top and extending below the lasting line,
contribute to the structural integrity of the shoe. This office
agrees that they are to be considered as part of the ESAU.
The applicable subheading for style 2106-1 will be
6403.99.60, HTS, which provides for footwear with leather uppers
and plastic and/or rubber outer 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 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,
Jeffrey Walgreen,
Port Director
Portland, Maine