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NY 848525

CLA-2-64:S:N:N3-D:347-T 848525


TARIFF NO.: 6403.99.60

Ms. Jane Vergona
Total Port Clearance Inc.
10 Fifth St.
Valley Stream, N.Y. 11581

RE: The tariff classification of a man's deck shoe from Spain.

Dear Ms. Vergona:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : January 3, 1990

ON BEHALF OF : Pielsa Inc.

MERCHANDISE : A man's casual style boat/deck shoe consisting of a leather upper with a two eyelet front lace closure, a rawhide lace that also passes around the topline and sides of the shoe through metal eyelets, a 1 inch wide encircling rubber foxing tape and a cemented-on rubber outer sole.

HTS PROVISION : Footwear, in which the upper's external surface is predominately leather; in which the outer sole's external surface is predominately rubber, plastic or composition leather; which has no protective metal toe- cap; in which the top of the upper is below the top of the ankle bone; in which the sole is attached to the upper by a means other than welt stitched construction; and which is worn only by men or boys.

HTS SUBHEADING : 6403.99.60
RATE OF DUTY : 8.5 percent ad valorem.

OTHER : The sample will be returned as requested.

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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