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NY 854332

July 24, 1990

CLA-2-64:S:N:N3D:347 M 854332


TARIFF NO.: 6402.99.70

Mr. E. Silvera
Morini Fashions, Inc.
P.O. Box 230274
Brooklyn, NY 11223

RE: The tariff classification of a man's athletic shoe from China.

Dear Mr. Silvera:

In your letter dated July 11,1990, you requested a tariff classification ruling.

The submitted sample, your style #4000, is a man's low top athletic shoe which has a functionally stitched plastic (PVC) upper, a 7 eyelet lace closure, a cemented-on, unit molded rubber/plastic bottom with a mudguard/toe bumper which overlaps approximately 42 percent of the periphery of the upper by 1/2 inch, and the sole overlapping the remaining 58 percent of the periphery of the upper by a small, but measurable amount. The shoe also has a simulated stitched seam, molded at the top of the 10 inch long mudguard/toe bumper and around the top of the 9 inch long portion at the heel, and a padded textile ankle collar, which we have determined, by visual examination, to constitute less than 10% of the external surface area of the upper. We consider this shoe to have a foxing-like band.

We note that you have stated that the value of the subject shoe is over $3.00 but not over $6.50 per pair.

The applicable subheading for style #4000 will be 6402.99.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately rubber and/or plastics (note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; which does not have a protective metal toe-cap; in which the top of the upper is below the top of the ankle bone; which is designed to be a protection against water, oil, or cold or inclement weather; which has a foxing-like band; and which is valued over $3.00 but not over $6.50 per pair. The duty rate will be 90 cents per pair plus 37.5 percent ad valorem.

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.


Jean F. Maguire
Area Director

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