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NY 851605

CLA-2-64:S:N:N3-D:347-T 851605


TARIFF NO.: 6402.99.70

Ms. Shanny Kala
Fracht FWO Inc.
1895 Phoenix Boulevard
Suite 166
College Park, GA 30349

RE: The tariff classification of a man's athletic style shoe from Thailand, Korea or Taiwan.

Dear Ms. Kala:

In your letter received on April 23, 1990, on behalf of Asahi Inc., you requested a tariff classification ruling.

The submitted sample, marked with a tag as style EZ-02937 SBM-5, is a man's low-top athletic style shoe with a functionally stitched plastic upper, a six eyelet lace closure and a padded tongue and ankle collar. It also has a cemented-on rubber/plastic bottom consisting of an EVA midsole and a molded outsole, the sides of which overlap approximately 72 percent of the upper's periphery by about 1/2 inch or more. We consider this shoe to have a foxing-like band.

Since you have not provided a value for this shoe, we will presume, for the purpose of this ruling, that it is not valued over $6.50 per pair. We are also returning the sample as you have requested.

The applicable subheading for the athletic style shoe described above and identified as EZ-02937 SBM-5, will be 6402.99.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately rubber and/or plastics; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; in which the top of the upper is below the top of the ankle bone; which is not designed to be a protection against water, oil or cold or inclement weather; which has a foxing-like band of rubber and/or plastics; and which is valued, we presume, over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5% 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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