NY 0866694 - The tariff classification of footwear from China, Indonesia, Taiwan,or Korea. - United States International Trade Commision Rulings

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NY 866694

Sep 23, 1991

CLA-2-64:S:N:N3:D 347

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.15

Mr. Joseph M. Collins
Polo International
1699 S. Hanley Road
St. Louis, MO 63144

RE: The tariff classification of footwear from China, Indonesia, Taiwan,or Korea.

Dear Mr. Collins:

In your letter dated August 22, 1991, you requested a tariff classification ruling.

The sample, Style ASR#19805, is a man's low-cut athletic shoe with a unit-molded plastic bottom and an upper of pieces of plastic. The upper has a textile mustache which comprises less than 10 percent of its external surface area. Although the textile tongue is attached to the top surface of the upper and is visible beyond (below) the laces and the eyelet stays, we do not consider it to be part of the upper. The sole, of which you submitted a separate sample, is not considered to form a foxing- like band.

The applicable subheading for the your sample will be 6402.99.15, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics, other. The rate of duty will be 6 percent 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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