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NY 860967

March 15, 1991

CLA-2-64:S:N:N3D:347-T 860967


TARIFF NO.: 6402.99.70

Mr. Joseph M. Collins
Elan - Polo Inc.
1699 S. Hanley Road
St. Louis, Mo. 63144

RE: The tariff classification of footwear from China, Indonesia, Taiwan or Korea.

Dear Mr. Collins:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : February 28, 1991

MERCHANDISE : A boy's low-top athletic style shoe, with a functionally stitched plastic upper, a small padded textile ankle collar and a two color molded rubber/plastic bottom. The molded bottom overlaps the upper by about 1/2 inch around the front as a toe bumper and continues to overlap the upper by more than 1/4 inch in the shape of a long extended wavelike pattern on the outside front half of the shoe. The combination of the toe bumper and the wavelike outside overlap total more than 40 percent of the upper's lower perimeter. We consider this shoe, both in appearance and function, to have a foxing-like band.

HTS PROVISION : Certain footwear in Chapter 64.

HTS SUBHEADING : 6402.99.70 , assuming valued over $3.00 but not over $6.50 per pair.

RATE OF DUTY : 90 cents per pair plus 37.5 percent ad valorem.

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
New York Seaport

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