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NY 872102

March 11, 1992

CLA-2-64:S:N:N3:D-JG-347 872102


TARIFF NO.: 6402.91.80

Ms. Jill Peterson
Sam & Libby
1123 Industrial Road
San Carlos, CA 94070

RE: The tariff classification of footwear from Taiwan.

Dear Ms. Peterson:

In your letter dated March 3, 1992, you requested a tariff classification ruling.

Style Wheelie/SY is a man's shoe with a plastic upper and a rubber and/or plastic sole. The shoe has elasticized textile inserts on both sides and straps with metal ring and rivet trim. When the textile inserts are measured, and the accessories and reinforcements are included, the external surface area of the upper is less than 90 percent plastic.

The applicable subheading for this shoe will be 6402.91.80, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics, covering the ankle, having uppers of which not over 90 percent of the external surface area is rubber or plastic, valued over $6.50 but not over $12.00 a pair. The rate of duty will be 90 cents a pair plus 20 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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