United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 854689

CLA-2-64:S:N:N3D:347 854689


TARIFF NO.: 6402.91.70

Ms. Tinka G. Andrade
933 Macarthur Boulevard
Mahwah, NJ 07430

RE: The tariff classification of footwear from Taiwan or China.

Dear Ms. Andrade:

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

The sample is a man's high-top basketball shoe with a lace closure. You give no style number but the shoe is marked "franklin" on the tongue and the sole. The upper is made from a material you call "NU BUCK WET PU" which our lab finds to have a plastic external surface. The shoe has a molded rubber/plastics bottom with a toe bumper which overlaps about 30 percent of the periphery of the upper by over 1/4 inch and the rest of the periphery of the upper by over 1/8 inch. It has a variety of horizontal and wavy lines molded in. We consider this shoe to have a foxing-like band. We assume it will be valued over $3.00 but not over $6.50 per pair.

The applicable subheading for this shoe will be 6402.91.70, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics, other, covering the ankle, having a foxing-like band. The rate of duty will be 90 cents per pair plus 37.5 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

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