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NY 868675

December 2, 1991

CLA-2-64:S:N:N3:D-347 868675


TARIFF NO.: 6402.91.70

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

RE: The tariff classification of footwear from China and Indonesia

Dear Mr. Pellegrini:

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 : October 29, 1991

ON BEHALF OF : Elan Polo, Inc.

MERCHANDISE : Model ASR 20009 (ASR#20099 on the sample). A boy's high-top, lace-up athletic shoe with a plastic upper and a unit-molded plastic sole. The upper has a removable textile ankle strap threaded through a loop at the back, which we consider to be a loosely attached appur- tenance. The sole overlaps 41.2 percent of the periphery of the upper by over 1/4 inch and we consider it to have both the appearance and the function of a foxing.

HTS PROVISION : Other footwear with outer soles and uppers of plastics, other, covering the ankle, having uppers of which over 90 percent of the external surface area
(including accessories or reinforcements) is plastics, having a foxing-like band, other...

HTS SUBHEADING : 6402.91.70 assuming valued over $3 but not over $6.50/pair.

RATE OF DUTY : $.90/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

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