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NY 809164



4/28/95

CLA-2-64:S:N:N8:347 809164

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60

Mr. Erik D. Smithweiss
Grunfeld, Desiderio, Lebowitz & Silverman 245 Park Avenue
New York, NY 10167-0002

RE: The tariff classification of footwear from the Far East.

Dear Mr. Smithweiss:

In your letter dated April 5, 1995, you requested a tariff classification ruling on behalf of your client, Mercury International Trading Corp.

The footwear which you refer to as style T5MD-B289 is described as a men's "Dunlop" brand athletic shoe. You state that the outer sole is of plastic (PVC) and the upper is constructed of leather, plastic and textile materials. The external surface area of the upper measurements, excluding accessories and reinforcements, which you provided are 43.06 percent leather, 34.24 percent PVC and 22.70 percent textile.

The applicable subheading for the shoe will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastic, leather or composition leather and uppers of leather, other, for men, youths and boys. The rate of duty will be 8.5 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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