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NY 890921




October 28, 1993

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60

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

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

Dear Mr. Weiss:

In your letter dated September 29, 1993, on behalf of L.A. Gear, you requested a tariff classification ruling.

Style SM-3691 is a man's athletic shoe with an upper of leather and textile and a rubber/plastic sole. It has a textile mesh panel on each side, a textile mustache and a textile pull tab. The shoe also has three short textile straps with buckles which are sewn to the upper and are designed to accommodate a textile fastener strap. We consider the strap the equivalent of a lace and therefore it is not counted in the measurement of the external surface area. Leather is the predominate material of the upper.

The applicable subheading for the this shoe will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, not covering the ankle, 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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