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NY 894636

February 23, 1994

CLA-2-64:S:N:N8:347 894636


TARIFF NO.: 6402.91.70

Lisa Tang
Ping Yang Company
2705 Durfee Avenue #G
El Monte, CA 91732

RE: The tariff classification of footwear from China.

Dear Ms. Tang:

In your letter dated December 12, 1993, which was received by this office on February 9, 1994, you requested a tariff classification ruling.

Style RH-1 is a man's over-the-ankle athletic shoe with a rubber/plastic unit molded sole and an upper of rubber/plastic. It has textile topline trim on the collar and a leather piece in the toe area. The shoe is considered to have a foxing-like-band because the sole overlaps the upper substantially.

You stated in our telephone conversation on February 16, 1994, that the cost of the shoe was $5.00 per pair.

The applicable subheading for this shoe 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, valued over $3 but not over $6.50 a pair. The rate of duty will be $.90 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.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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