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NY 865047

August 05, 1991

CLA-2-64:S:N:N3D:347-T 865047


TARIFF NO.: 6402.91.70

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

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

Dear Mr. Straus:

In your letter dated July 10, 1991, you requested a tariff classification ruling.

The submitted sample, style #071091, is a man's low-top athletic shoe, with a functionally stitched plastic upper and a two color, cemented-on molded rubber/plastic bottom, which overlaps the upper by more than 1/4 inch at the toe, at the sides of the heel and around the back. Although you state that the total amount of this 1/4 inch or more overlap of the upper by the "toe bumper" and "wave" features encircles only 40 percent of the upper's perimeter, our measurements indicate that this total encirclement is approximately 45 percent. We consider this shoe to have a foxing-like band.

You also stated, by telephone, that the shoe will be valued at $5.50 per pair.

The applicable subheading for the athletic style shoe described above will be 6402.91.70, Harmonized Tariff Schedule of the United States (HTS), which provides for certain footwear in Chapter 64. The rate of duty will be $0.90 per pair plus 37.5 percent ad valorem.

This ruling is being issued under the provisions of Section l77 of the Customs Regulations (l9 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
New York Seaport

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