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NY 859344

Feb. 04, 1991

CLA-2-64:S:N:N3D:347 T 859344
TARIFF NO.: 64O2.99.70

Mr. Joseph Collins
1699 S. Hanley Road
St. Louis, Mo. 63144

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

Dear Mr. Collins:

In your letter dated December 21, 1990 and received on January 7, 1991, you requested a tariff classification ruling.

The submitted sample is a man's low-top athletic style shoe with a functionally stitched plastic upper and a molded rubber/plastic bottom that has a small, 2 inch long EVA midsole wedge insert located at the outside front quarter. The two color molded rubber/plastic bottom overlaps the upper at the sole, by about 1/2 inch for a seven inch long section around the front and by a lesser but still easily perceivable, varying height overlap encircling most of the shoe's remaining lower periphery. We have measured the height for the remaining encircling overlap and found it varies between 1/8 inch at the sides to about 1/4 inch toward the back and around the heel. We consider this shoe to have a foxing-like band.

We will assume, for the purposes of this ruling, that the shoe will be valued over $3.00 but not over $6.50 per pair.

We note that you have also included a swatch of material with this ruling request, of a piece of woven textile fabric that has been visibly coated with plastic on both sides. It is our opinion that, for footwear classification purposes, if this material is used as a decorative trim on the external surface of a shoe upper, it will be treated as a plastic surface material component.

The applicable subheading for the sample shoe described above will be 6402.99.70, Harmonized Tariff Schedule of the United States (HTS), which provides for certain footwear in Chapter 64. The rate of duty will be 90 cents per pair plus 37.5 percent ad valorem.

This ruling is being issued under the provisions of Section l77 of the Customs Regulations (l9 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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