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NY D80830




August 18, 1998

CLA-2-64:RR:NC:TA:347 D80830

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.60

Mr. Joseph Chazanow
Electronic Resource Trading
815 East Washington Blvd.
Los Angeles, CA 90021

RE: The tariff classification of footwear from the Ukraine

Dear Mr. Chazanow:

In your letter dated July 24, 1998, on behalf of Amazing Deals, you requested a tariff classification ruling.

The submitted samples are two half pairs of low-top athletic type shoes, no style numbers indicated, both with stitched together all plastic uppers, padded tongues and ankle collars, and 5 eyelet lace closures. They also both have injection molded rubber/plastic bottoms which overlap their respective uppers at the sole by « inch or more, all around the shoes' perimeters. We consider these shoes to have foxing-like bands. You have informed this office that the shoes will each be valued at $1.75 per pair.

The applicable subheading for both these shoes will be 6402.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which is not "sports footwear"; which does not cover the ankle; which has a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued at or under $3.00 per pair. The rate of duty will be 48% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-466-5890.

Sincerely,

Robert B. Swierupski
Director,

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