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NY 864482

JULY 2, 1991

CLA-2-64:S:N:N3D:347-T 864482


TARIFF NO.: 6402.99.15

Mr. John B. Pellegrini
Ross & Hardies
529 Fifth Ave.
New York, NY 10017-4608

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

Dear Mr. Pellegrini:

In your letter dated June 20, 1991, on behalf of your client, Avia International Group Inc., you requested a tariff classification ruling.

The submitted sample, style number 1260M, is a man's low-top athletic shoe. You state that this shoe will be imported also in women's sizes, identified as style number 1260W, but a sample of this style designation was not submitted. The upper of the submitted shoe is all vinyl, except for the textile embroidery used to depict the "AVIA" logo on the outside quarter. By visual examination, we agree with your estimate that this embroidery accounts for less than 10 percent of the external surface area of the upper.

The shoe has a molded rubber/plastic outsole, an EVA midsole and a plastic heel stabilizer, all of which are cemented to the upper. You have submitted separate samples of these bottom components and it is our observation that on the completed shoe, the cemented-on bottom overlaps the upper by 1/4 inch or more around the back, by about 1/2 inch at the front, and it does not overlap the upper at all along the shoes midsection. The total overlap of the upper at the sole amounts to only 40 percent of the shoe's perimeter. We do not consider this shoe to have a foxing-like band.

The applicable subheading for the shoe described above will be 6402.99.15, Harmonized Tariff Schedule of the United States (HTS), which provides for certain footwear in Chapter 64. The rate of duty will be 6 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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