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NY C86402




May 5, 1998

CLA-2-64:RR:NC:TP:347 C86402

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.90

Mr. Mark S. Cooper
Cooper Brokerage & Forwarding, Inc.
P.O. Box 416
Milton, WV 25541

RE: The tariff classification of a leather shoe from Mexico.

Dear Mr. Cooper:

In your letter dated April 7, 1998, written on behalf of your client, E.L. Wright, you requested a tariff classification ruling.

You have submitted a sample of what you state is a sneaker or tennis shoe with the brand name "Identity" written on the backstay, and "ID" written on the outside quarter. You state that the shoe is made up of a leather upper and a PVC outer sole. The submitted children's shoe covers the ankle, has a lace-tie closure, and contains a pouch in the tongue for the placement of an identification tag for the wearer. You have also submitted a photograph showing a low-cut style.

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

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-466-5890.

Sincerely,

Robert B. Swierupski
Director,

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