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HQ 089297


August 27, 1991

CLA-2 CO:R:C:M 089297

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.11.70; 6404.11.80

Ms. Marty Langtry
Castelazo & Associates
5420 West 104th St.
Los Angeles, CA 90045

RE: Shoe, boat; Footwear "athletic"

Dear Ms. Langtry:

In a letter dated April 23, 1991, you inquired as to the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of a "boat shoe" produced in Taiwan. A sample was submitted for examination.

FACTS:

The sample, style no. PL-666, is a sneaker style shoe for women and girls. It has a textile upper and a rubber sole. It is noted that item no. 15 on the IFA/FRA form relating to the presence of foxing or a foxing-like band was not answered. An examination of the sample reveals it has a foxing-like band. You state a belief that the cost of one pair will fall between $5.00 and $8.55.

ISSUE:

Is the sample shoe "like" the tennis shoes provided for in subheading 6404.11, HTSUSA?

LAW AND ANALYSIS:

Subheading 6404.11, HTSUSA, provides in pertinent part for tennis shoes, basketball shoes, gym shoes, training shoes and the like. It is our observation that since the sole is a "cut sole," (soles with zig zag razor cuts going from side to side), it would be useful on wet boat decks. However, the sample is in construction, materials and use, a lot "like" standard tennis/gym shoes.

In view of the foregoing, footwear represented by the sample is classifiable, if valued over $3 but not over $6.50 per pair, under subheading 6404.11.70, HTSUSA, as footwear with outer soles of rubber or plastics, tennis shoes, basketball shoes, gym shoes training shoes and the like, other, or under subheading 6404.11.80, HTSUSA, if valued over $6.50 but not over $12 per pair.

HOLDING:

The sample shoe is dutiable, if valued over $3 but not over $6.50 per pair, at the rate of 90 cents per pair plus 37.5 percent ad valorem under subheading 6404.11.70, HTSUSA, or at the rate of 90 cents per pair plus 20 percent ad valorem under subheading 6404.11.80, HTSUSA, if valued over $6.50 but not over $12 per pair.

Sincerely,

John Durant, Director
Commercial Rulings Division


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