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NY 872330

March 19, 1992

CLA-2-64:S:N:N3:D-JG-347 872330


TARIFF NO.: 6402.99.15

Ms. Denise Patterson
Payless ShoeSource
3231 East 6th Street
P.O. Box 1189
Tapeka, Kansas 66601

RE: The tariff classification of footwear from China

Dear Ms. Patterson:

In your letter dated March 12, 1992, you requested a tariff classification ruling.

Style #1250 is a women's moc style shoe with a molded rubber sole and a rubber and/or plastic upper. It has tabs with eyelet and lace closure and an imitation welt strip trim.

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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