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NY 886623

June 15, 1993

CLA-2-64:S:N:N8: 347 886623


TARIFF NO.: 6403.51.90; 6404.20.40

Mr. George T. Biris
Davies, Turner & Co.
90 Washington Street
New York, NY 10006

RE: The tariff classification of footwear from the Philippines.

Dear Mr. Biris:

In your letter dated May 25, 1993, on behalf of Apex Footwear Inc., you requested a tariff classification ruling.

You have submitted two shoes in infants sizes. The first item is an over-the-ankle style with a leather upper and a leather sole. It has a textile trim at the top and "Raiders" insignia on the heel and on the side of the shoe. The method of construction is turned.

The second item is also an infants over-the-ankle shoe. It has a predominately textile upper, a four eyelet lace closure, a leather outer sole, a leather toe guard, a fully encircling leather sidewall wrap and a plastic "Raiders" insignia stitched-on at the side of the heel. Our measurements indicate that the plastic and rubber components of this shoe account for less than 10 percent of its weight. The shoe is priced at $2.90 per pair.

The applicable subheading for the shoe with the leather upper will be 6403.51.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outersoles of rubber, plastics, leather or composition leather and uppers of leather, other footwear with outer soles of leather, covering the ankle, other . The rate of duty will be 10 percent ad valorem. The applicable subheading for the textile upper infant shoe will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear whose upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately leather; which is by weight under 10 percent of rubber and/or plastics; and which is valued over $2.50 per pair. The rate of duty will be 10 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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