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NY 866356

SEPT 17, 1991

CLA-2-64:S:N:N3D:346 866356


TARIFF NO.: 6404.11.7060; 6404.11.8060

Mr. J.F. Fritz
Norman Krieger, Inc.
POB 92599
Los Angeles, CA 90009

RE: The tariff classification of a woman's sneaker from Korea.

Dear Mr. Fritz:

In your letter dated August 14, 1991, for K-Swiss Inc., received here on August 21, 1991, you requested a tariff classification ruling.

The sample labelled K-Swiss pattern #J1-H0005 is a woman's sneaker with a high-top, five eyelet (plus velcro-type strap), canvas upper, a full length rubber/plastic midsole, and a rubber/plastic outer sole/ partial cup sole whose sidewalls (in the front and back of the shoe) are cemented and stitched to the upper. This stitching is obviously functional and adds substantially to the force that would be necessary to pull the upper away from the bottom.

The applicable subheading for the sample will be 6404.11.7060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's footwear, in which the external surface of the upper is predominately textile materials; in which the external surface of the outer sole is predominately rubber and/or plastics; which is a tennis, basketball, gym, or training shoe or the like; which is not exclusively of adhesive construction; and which, we assume, is valued over $3.00, but not over $6.50 per pair. The rate of duty will be 37.5% plus $.90 per pair.

If valued over $6.50 but not over $12.00, the classification will be 6404.11.8060, 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).

Your sample is being returned separately. 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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