CLA-2-64:S:N:N3:D-347 867245
Mr. Dale Watanabe
Nike, Inc.
One Bowerman Drive
Beaverton, OR 97005-6453
RE: The tariff classification of footwear from Taiwan.
Dear Mr. Watanabe:
In your letter dated August 16, 1991, and received by us on
September 24, 1991, with additional information, you requested a
tariff classification ruling.
The sample, called the "Air Jordan," product code 130014 100
00, is a man's high-top, lace-up athletic shoe. It has an upper
of leather, plastic, and textile in which the leather is the
predominate component of the external surface area, disregarding
accessories and reinforcements. The textile tongue 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. The shoe has a bottom consisting of
a molded plastic outsole and a molded plastic midsole which, in
combination, overlap the upper sufficiently to be foxing-like
band.
The applicable subheading for the shoe with product code
130014 100 00 will be 6403.91.60, Harmonized Tariff Schedule of
the United States (HTS), which provides for other footwear with
outer soles of plastics and uppers of leather. The rate of duty
will be 8.5 percent ad valorem.
Your request asks our confirmation on six assumptions
regarding the classification of this shoe. Our positions
follow:
1. We agree that the plastic upper eyelet stay/topline strip
is included in the measurement of the external surface area of
the upper, as are the two leather ankle pieces (one containing
the embroidered "Air Jordan" logo).
2. We agree that the entire lower eyelet stay/trim is not
included in the measurement of the external surface area of the
upper because it is considered "accessories or reinforcements."
3. We agree that the textile "tongue" portion of the part we
referred to as "bootie-like" is neither included in the
measurement of the external surface area of the upper nor
considered "accessories or reinforcements."
4 and 5. We agree that the textile "bootie-like" part that
is exposed at the back and in the two openings at the ankle is
included in the measurement of the external surface area of the
upper.
6. We agree that the textile pull tab and the plastic "23"
logo at the back are not included in the measurement of the
external surface area of the upper because they are considered
"accessories or reinforcements." However, we add that they would
be added back if this shoe had an upper of plastics.
Note that the country of origin label on your sample is
located in a place which makes the shoe not legally marked.
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