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NY 891314

November 1, 1993

CLA-2-64:S:N:N8:347 891314


TARIFF NO.: 6402.91.70

Jane Sheridan
1950 Craig Road
St. Louis, MO 63146

RE: The tariff classification of footwear from Indonesia

Dear Ms. Sheridan:

In your letter dated October 7, 1993, you requested a tariff classification ruling.

You submitted samples of two shoes and one separate sole. The shoes are women's high-top athletic shoes with unit molded plastic soles, not considered to have foxing-like bands, and plastic uppers. Although the uppers of the two shoes are almost identical in appearance, they have substantial differences in construction. Pattern 24510W has a removable textile bootie-like liner which shows through the throat where other, more traditionally constructed shoes would have a tongue, through four open areas in the sides, and above the top of the upper. The shoe can not be worn without the liner, nor the liner, in normal use, without the shoe. Pattern 24538W has a non-removable bootie-like liner which has no sole and is attached to the shoe upper at the toe and heel. In this shoe, the four areas of the upper that were open on the other style, are filled in with clear plastic sheets. Both shoes have textile pull tabs which we consider to be external surface area of the upper (ESAU) where they are the only material covering the foot, and accessories or reinforcements (A/R) where they are covering other upper material. Both shoes have plastic A/R overlays on the front of the liners. Neither liner has anything which permits us to distinguish what portion of the liner could be considered to be tongue. By your measurements, including A/R, Pattern 24510W has 24 percent ESAU of textile, Pattern 24538W has 17 percent.

If they are valued over $3 but not over $6.50 per pair, the applicable subheading for both styles 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, other, covering the ankle, of which not over 90 percent of the ESAU (including A/R) is rubber or plastics. The rate of duty will be 90 cents per pair + 37.5 percent ad valorem. If valued differently, the applicable subheadings will be 6402.91.60 through 6402.91.90 HTS depending on the actual value.

You state that you will be making Pattern 24538W with a bigger plastic A/R overlay on the front of the liner. Because we do not issue rulings on hypothetical shoes, we can not rule on that shoe unless we have a sample of it, with a laboratory report of its ESAU.

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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