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NY 866258

SEPTEMBER 19, 1991

CLA-2-64:S:N:N3:D 346


TARIFF NO.: 6404.19.70

Mr. Walter Cline
J. Cortina Inc.
P.O. Box 603
Tampa, FL 33601

RE: The tariff classification of a deck type fabric shoe from Taiwan.

Dear Mr. Cline:

In your letter dated August 12, 1991, for Wet Feet, received here on August 20, you requested a tariff classification ruling.

You did not supply a sample, but your photo and description are sufficient for classification in this case.

You describe it as follows:

"Shoe, with rubber sole; with uppers of textile material (Neoprene rubber faced on both sides with nylon); with removable inner sole (plastic, with textile outer covering); and with PVC coated laces extending through eyelets around the ankle. The uppers are sewed to the sole".

The item has the general appearance of a traditional leather upper, soled moccasin, deck shoe, but different materials have been used.

The applicable subheading for the shoe will be 6404.19.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately rubber and/or plastics; which is not "athletic" footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which has neither open toes nor open heels; which is not a slip- on; which, we assume, is valued over $3.00 but not over $6.50 per pair, and which is not of an exclusively adhesive construction. The rate of duty will be 37.5 percent ad valorem plus $.90 per pair.
If valued over $6.50 but not over $12.00 per pair, the classification will be 6404.19.80, dutiable at 20% plus $.90 per pair.

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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