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NY A89370



November 22, 1996

CLA-2-64:K:TC:C9:D23 A89370

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.1815

Mr. Joseph F. Straus
General Administrator
BBC International Ltd.
19 West 34th Street
New York, NY 10001

RE: The tariff classification of a shoe from Taiwan.

Dear Mr. Straus:

In your letter dated November 6, 1996 your company requested a tariff classification ruling.

You included a sample, designated style number TAC38906S, and described it as a child's lo-top athletic shoe. The shoe has an outer sole of rubber/plastics and an upper of 91.6% rubber/plastics and 8.4% textile materials as indicated in the laboratory analysis report that was enclosed. These figures are subject to verification upon Customs examination at time of importation. The shoe will be imported from Taiwan.

The applicable subheading for the shoe will be 6402.99.1815, Harmonized Tariff Schedule of the United States, which provides for other footwear with outer soles and uppers of rubber or plastics; other footwear; other; having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather); other; other; tennis shoes, basketball shoes, gym shoes, training shoes and the like. The duty rate will be 6% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations.

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,

Thomas Mattina

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