NY 886535
JUNE 21,1993
CLA-2-64:S:N:N8:346-T 886535
Ms. Jane A. Sheridan
Pagoda
1950 Craig Road
St. Louis MO 63146
RE: The tariff classification of hiking shoes from China.
Dear Ms. Sheridan:
In your letter dated May 18, 1993 you requested a tariff
classification ruling.
The two samples submitted are described by you as boys
"hiking" shoes. They are both of over the ankle height with full
lace closures
and cemented-on rubber/plastic bottoms.
Style "Pattern BB-593 LOOK" has a predominately textile upper, a
padded textile tongue, a textile cinchable strap with a velcro closure
that passes around the back of the heel, and extensive leather
accessories and reinforcements at the toes, the sides, around the back
of the heel and over the eyelet stays. You indicate and from visual
examination we agree, that the leather accessories and reinforcements
account for over 50 percent of the upper's external surface area for
this shoe.
The applicable subheading for the hiking shoe, "Pattern BB-593
LOOK", will be 6404.19.15, Harmonized Tariff Schedule of the United
States (HTS), which provides for footwear, in which the upper's
external surface is predominately textile materials (Note that an
accessory or reinforcement on top of another material is not part of
the upper's external surface but the material hidden under neath is);
in which the outer sole's external surface is predominately rubber
and/or plastics; which is other than "athletic" footwear; in which the
upper's external surface is over 50 percent leather after every leather
accessory and reinforcement present is included as part of the upper's
external surface; and which is other than a "protection" against water,
oil, or cold or inclement weather. The duty rate will be 10.5 percent
ad valorem.
Your inquiry does not provide enough information for us to give a
classification ruling on your style "Pattern BB-583 Jeep". Your
request for a classification ruling should include the exact percentage
area measurements of the external surface component materials of this
shoe's upper, with all" reinforcements and accessories" excluded. We
have indicated what to exclude as accessories and reinforcements on
your sample shoe by marking them with the letter "A".
We are returning the samples to you.
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