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NY 895258

March 18, 1994

CLA-2-64:S:N:N8:347 895258


TARIFF NO.: 6402.99.90

Michael Guluzzi
Excel International Co.
147-48 182nd Street
Jamaica, NY 11413

RE: The tariff classification of footwear from Hong Kong.

Dear Mr. Guluzzi:

In your letter dated March 3, 1994, on behalf of Ssangyong Inc., you requested a tariff classification ruling.

The styles you submitted, 07001 and MD 28942, are men's athletic shoes with plastic uppers and rubber\plastic soles. Both shoes are considered to have foxing-like bands because their soles overlap their uppers by 1/4 inch or more and that overlap substantially encircles the uppers. In addition, style 07001 has a significant amount of textile trim which may comprise 10 percent of the external surface area of the upper. However, the classification is not effected by the percent of textile in this situation because the shoe has a foxing-like band.

The applicable subheading for styles 07001 and MD 28942 will be 6402.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having a foxing-like band, valued over $12.00 a pair. The rate of duty will be 20 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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