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NY C86908

May 6, 1998

CLA-2-64:RR:NC:TP:347 C86908


TARIFF NO.: 6402.19.15

Mr. Michael R. Spano
Michael R. Spano & Co., Inc.
190 McKee Street
Floral Park, N.Y. 11001

RE: The tariff classification of plastic sports shoes from China or Taiwan.

Dear Mr. Spano:

In your letter dated April 13, 1998, written on behalf of your client, Pentland Sports Group, Inc., you requested a tariff classification ruling.

You have submitted two samples of what you state are baseball shoes, style "Pony DKL" is below the ankle and style "Pony DKM" covers the ankle. Both styles have lace tie closures and are made up of plastic uppers and plastic soles which feature cleats along the surface of the outer sole. The soles of both styles of shoes overlap the upper by over 1/4 inch at the middle and back portions of the shoes. The overlap covers approximately 52% of the perimeter of each shoe. The area of overlap is not visible when looking at the shoes from the front, but can be seen when viewed from the side. Consequently, a foxing-like band is not present in either style because the overlap of the upper by the molded outsole does not substantially encircle the entire shoe.

The applicable subheading for styles "Pony DKL" and "Pony DKM" will be 6402.19.15, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which both the upper and outer sole's external surface is predominately rubber and/or plastics, which is "sports footwear," in which the upper's external surface is over 90% rubber and/or plastic, which does not possess a foxing-like band, which is not waterproof, which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather, which is other than golf footwear. The rate of duty will be 5.3% 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.


Robert B. Swierupski

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