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NY 869746

December 20, 1991

CLA-2-64:S:N:N3:D 347 869746


TARIFF NO.: 6402.99.15

Mr. Joseph F. Straus
BBC International Ltd.
19 West 34th Street
New York, NY 10001

RE: The tariff classification of a man's shoe from Taiwan.

Dear Mr. Straus:

In your letter dated December 11, 1991, you requested a tariff classification ruling.

Style 121191 is a man's hiker style shoe. The sample has a plastic sole, plastic upper, and has a mock welt and combination D ring and eyelet lace closure.

The applicable subheading for this shoe will be 6402.99.15, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which over 90 percent of the external surface area is rubber or plastics. 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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