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NY 887444

July 9, 1993

CLA-2-64:S:N8:347 887444


TARIFF NO.: 6402.99.70

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

RE: The tariff classification of footwear from Taiwan.

Dear Mr. Straus:

In your letter dated June 15, 1993, you requested a tariff classification ruling.

The sample, Style 061593, is a man's low-cut lace-up athletic shoe with a molded plastic sole and a plastic upper. It has a textile tongue which is held in place on the medial side by a 1 1/4-inch elastic band which is stitched to the tongue at one end, a Ad lasted under the insole at the other. The textile at the top of the lateral side of the tongue continues back around the ankle and heel of the shoe and forms part of the upper where it extends above the plastic. You state that the external surface area of the upper (ESAU), including accessories and reinforcements, is 91.2 plastic and 8.8 percent textile. You base your measurement on the assumption that the tongue ends and upper begins (on the lateral side of the tongue) at a line you drew which passes through the lateral side eyelets. Your assumption is incorrect. Custom's position is that in this type of construction, the tongue ends and the upper begins at the outer edge of the eyelet stay. Based upon this way of measurement, and including as textile A/B the narrow strip of textile mesh below the lateral side top line plastic piece, we are certain that the ESAU including A/R will be at least 10 percent textile.


The applicable subheading for Style 061593, assuming it is priced over $3.00 but not over $6.50 per pair, will be 6402.99.70, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of plastics, having uppers of which not over 90 percent of the ESAU... is plastics. The rate of duty will be 90 cents per pair plus 37.5 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.B. 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

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