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NY 803238




November 10, 1994

CLA-2-64:S:N:N8:346 803238

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.90.90

Ms. Debbie Cramer
E. C. McAfee Co.
645 Griswold St., Ste. 1846
Detroit, MI 48226-4106

RE: The tariff classification of two pairs of bowling shoes from China.

Dear Ms. Cramer:

In your letter dated October 12, 1994, on behalf of your client, MVP Products Inc., you requested a second tariff classification ruling concerning two sample pairs of bowling shoes.

The two submitted styles are both low-cut lace up shoes with plastic uppers and padded plastic ankle collars and tongues which are edged with narrow bands of a textile material. For each style, 1/2 pair has a partial textile "sliding piece" outer sole, making textile the predominate material in contact with the ground. The other half pair has an entirely rubber/plastic outer sole. The samples indicate that their respective style designations are "Cyclone II (58-109427) and "Dart Too (58-109429)".

Your letter and a letter to you from your client, MVP Products Inc., which you have provided and refer to, indicate that these same two styles were previously submitted by you for a classification ruling, but, at the time, only the half pairs with the textile slider outer soles were provided to Customs as representative samples.

It is now your contention that the resulting ruling decision you were issued, #800938, dated August 22,1994, which classified these two bowling shoe styles under the applicable subheading 6405.90.90, Harmonized Tariff Schedules of the United States (HTS) at the rate of 12.5 %, was in error.

The fact that you are now resubmitting the full pair samples of these same bowling shoes does serve the purpose of providing a more accurate description of the outer soles for these two styles.

It does not, however, effect a change of the original duty rate and tariff classification as determined by the ruling decision (#800938) that you have already been issued. Customs Headquarters, Washington, has also ruled in the past that bowling shoes with plastic uppers and similar half pair only leather or textile outsole slider pieces should be classified under the provisions for "Other footwear"(HTS 6405), rather than "Other footwear with outer soles and uppers of rubber or plastics"(HTS 6402).

It is the determination of this office that the applicable subheading for the two pairs of bowling shoe samples described above will still be 6405.90.90, HTS, which provides for footwear, in which the upper's external surface is predominately other than leather, composition leather or textile materials; in which the external surface of the outer sole is predominately other than rubber and/or plastics; and which is not disposable footwear. The rate of duty will be 12.5 percent ad valorem.

If you still feel you disagree with the classification ruling decision that you were issued on these shoes, you can appeal the decision directly with U.S. Customs Service Headquarters, Washington D.C., Commercial Rulings Division, for reconsideration.

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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