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NY 850616

CLA-2-64:S:N:N3D:347 850616


TARIFF NO.: 6403.91.90

Ms. Kristi L. Brokaw
Avia Athletic Footwear
P.O. Box 23309
Portland, OR 97223

RE: The tariff classification of footwear from Asia.

Dear Ms. Brokaw:

In your letter dated March 19, 1990, you requested a tariff classification ruling.

The sample, Style 477, is a women's high top aerobic shoe with a leather upper and a unit molded rubber/plastic sole having a toe bumper and lateral stabilizers. In addition to laces, the upper is closed with a hook and loop strap at the top. The sample has two laces, one white and one a mottled gray, laced into alternate pairs of eyelets. You state that the shoes will be imported with instructions on lacing both pairs of laces simultaneously.

The applicable subheading for the sample will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles of rubber/plastics and uppers of leather, covering the ankle, other, for other persons. The rate of duty will be 10 percent ad valorem.

Regardless of the way the shoe is laced at importation, or even if it is not laced, and regardless of the presence or absence of lacing instructions, the shoe and the two laces are considered to be a single article as long as the shoe can simultaneously accomodate the two laces, the laces are of different color and/or design, and there is no evidence that the laces are intended to be used separately.

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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