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NY I85014

August 20, 2002

CLA-2-63:RR:NC:TA:351 I85014


TARIFF NO.: 6307.90.9889

Mr. Wayne I . Mason
Mark-Mason Unlimited, LLC
1219 South Wilton Place
Los Angeles, CA 90019

RE: The tariff classification of a footwear accessory identified as a “Phat Tongue”, from China.

Dear Mr. Mason:

In your letter dated August 13, 2002, you requested a tariff classification ruling.

Two representative samples were submitted which were identified as Phat Tongues. The Phat Tongue is a fashion footwear accessory designed to be placed under the tongues of the loosely or untied shoes/sneakers of teenagers (primarily) to create a puffed up appearance as well as to keep their shoes in place. The instant samples are made of a 100% urethane foam inserts that are placed in a casing or shell composed of a 100% polyester man-made fiber knit fabric. On one side, a nylon knit mesh is sewn. A short textile loop to facilitate its removal from the shoe is sewn to the top.

The applicable subheading for the product will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles ...Other. The rate of duty will be 7 percent 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 Mitch Bayer 646-733-3102.


Robert B. Swierupski

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