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NY 807992

March 23, 1995

CLA-2-64:S:N8:346 807992


TARIFF NO.: 6404.11.20

Ms. Wendy Stendal
All Freight International, Inc.
131 S.W. 156th St. #200
Seattle, Washington 98166

RE: The tariff classification of an athletic style walking and/or jogging shoe from China.

Dear Ms. Stendal:

In your letter dated March 6, 1995, on behalf of Propet USA, Inc., you requested a classification ruling.

The submitted sample, your item "Propet FastWalker W3501", is a women's low-top athletic style shoe, with a predominately textile upper which has stitched-on leather accessories and reinforcements at the front, the sides, around the back of the heel, over the eyelet holes and across much of the vamp. It also has a six eyelet lace closure, an overlapping variable height EVA midsole and a cemented-on rubber/plastic outer sole. We can readily discern from our visual examination, that the leather accessories and reinforcements cover well over 50 percent of the external surface area of this shoe's upper. You state in your letter that the shoe has an "estimated value" of $12.00 per pair.

The applicable subheading for this shoe, your item W3501, will be 6404.11.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials (Note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface, but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is either "sports footwear" or a tennis, basketball, gym or training(jogging) shoe or the like; and in which the upper's external surface is over 50% leather when every leather accessory and reinforcement present is included as part of the upper's external surface. The duty rate will be 10.5 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
New York Seaport

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