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NY 891312

November 8, 1993

CLA-2-64:S:N:N8:347 891312


TARIFF NO.: 6402.91.70

Jane Sheridan
1950 Craig Road
St.Louis, Missouri 63146

RE: The tariff classification of footwear from Indonesia.

Dear Ms. Sheridan:

In your letter dated October 6, 1993, you requested a tariff classification ruling.

Style 24295Y is a boy's hi-top athletic shoe with a rubber/plastic sole and an upper that is predominately plastic. It has a textile mesh insert on the outer side panel, a textile pull tab at the heel, textile topline trim, and straps that criss cross over the laces and are secured at the top by a hook and loop fastener. The straps, which are plastic with textile inserts, are considered to be accessories or reinforcements (A/R). The pull tab is considered A/R where it overlaps upper material and upper where there is no material under it. In your letter you stated that the external surface area of the upper (ESAU) is 9 percent textile. However, the textile topline trim was not counted in your measurement. We assume that when the textile topline trim is included in the measurement, the textile will comprise at least 10 percent of the ESAU.

The applicable subheading for this shoe, assuming the value is over $3.00 but not over $6.50 a pair, will be 6402.91.70, 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 plastics, valued over $3.50 but not over $6.50 a pair. The rate of duty will be $.90 a 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.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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