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NY 854742

CLA-2-64:S:N:N3D:346 854742 SY


TARIFF NO.: 6404.19.50

Mr. Scott Brand
Asakusa, Inc.
19 Treworthy Road
Gaithersburg, MD 20878

RE: The tariff classification of children's canvas sneakers from Indonesia.

Dear Mr. Brand:

In your letter dated July 20, 1990, you requested a tariff classification ruling.

You submitted two samples, a blue one marked 2218 and a red one marked 7217. The two samples are both slip-ons with fabric uppers and are of string lasted simultaneous molded construction. The mold used to form the plastic soles was obviously chosen to give the finished shoe the appearance of being made with a hand wrapped, rubber foxing tape.

The applicable subheading for the two samples will be 6404.19.50, 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 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 not "athletic" footwear; in which the upper's external surface is still 50% or less leather even after every leather accessory and reinforcement present is included as part of the upper's external surface; which is not designed to be a protection against water, oil, or cold or inclement weather; which has a foxing-like band almost wholly of rubber or plastic; and which is, we assume, valued at or under $3.00 per pair. The rate of duty will be 48 percent ad valorem.

You enclosed one photo of ten similar shoes; all are laced shoes and some appear to be "high tops" with plastic collars and/or various trim. If these characteristics are the only differences between them and the two samples submitted with this ruling request, they will probably be classified in HTS 6404.11.50 since the lacing makes them substantially more like "athletic" footwear. If you need a ruling on some or all of the styles in the photo, you must submit a separate ruling request with the appropriate samples. Note that there is a maximum of five styles per request.

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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