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NY 850526


April 9,1990

CLA-2-64:S:N:N3D:347-T 850526

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.70

Mr. Edward B. Ackerman, Esq.
Siegel, Mandell & Davidson, P.C.
Counsellors at Law
One Whitehall Street
New York, N.Y. 10004

RE: The tariff classification of a man's athletic style shoe from China.

Dear Mr. Ackerman:

In your letter dated March 16, 1990, on behalf of your client McCrory Stores, Division of McCrory Corporation, you requested a tariff classification ruling.

The submitted sample, Style No. AT-2701E, is a man's high- top athletic shoe which has a functionally stitched plastic (PVC) upper, a lace closure and a thickly padded plastic ankle collar. It has a cemented-on, two color, unit molded rubber/plastic bottom, the sides of which overlap the upper at the sole. The height of the overlap varies from between 1/2 inch (or more) for a 9 1/2 inch long front portion of the molded bottom around the toes, to about 1/8 inch for the highly noticeable, blue colored striped portion that completes the encirclement of the upper's remaining lower periphery. The construction of this shoe exhibits, in both appearance and function, the characteristics of a foxing-like band as set forth in T.D. 83-116 and affirmed by numerous Customs ruling decisions. We consider this shoe to have a foxing-like band.

We note that you have not provided a value for this athletic shoe and we will presume, for the purpose of this ruling, that it is valued over $3.oo but not over $6.50 per pair.

We are returning the sample as you have requested.

The applicable subheading for the athletic shoe, Style No. AT-2701E, will be 6402.91.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately rubber and/or plastics; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; in which the top of the upper covers most of the wearer's ankle bone; which is not designed to be a protection against water, oil, or cold or inclement weather; which has a foxing-like band; and which is valued, we presume, over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5 percent ad valorem.

If this shoe is valued over $6.50 per pair but not over $12.00, the applicable subheading will be 6402.91.80 (HTS), and the rate of duty will be 90 cents per pair plus 20% ad valorem.

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.

Sincerely,

Jean F. Maguire
Area Director

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