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NY C88560


CLA-2-64:RR:NC:TA:347 C88560

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.59.60 ; 6403.59.90

Mr. Joseph R. Hoffacker

Barthco Trade Consultants, Inc.

7575 Holstein Avenue

Philadelphia, PA 19153

RE: The tariff classification of footwear from China

Dear Mr. Hoffacker:

In your letter dated June 1, 1998, on behalf of Eastern Bowling, you requested a tariff classification ruling.

The submitted half pair sample is, you state, a man's bowling shoe, however, it is our observation that it is of a style and design which may commonly be worn by both sexes, i.e., unisex. The shoe is a below the ankle type, with a lace closure and an upper consisting of both textile and leather component parts. By visual measurement, we have determined that the external surface area of the upper is predominately leather. The outer sole of the shoe is made of rubber and/or plastics with a large piece of split leather stitched-on over the arch-to-toe portion, so that the constituent material with the greatest surface area in contact with the ground is leather.

The applicable subheading for this bowling shoe in American men's sizes 8.5 and larger, will be 6403.59.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers and outer soles predominately of leather, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5 percent ad valorem. The applicable subheading for this bowling shoe in sizes up to and including American men's size 8, will be 6403.59.90, HTS, which provides for footwear with uppers and outer soles of leather, not covering the ankle, for other persons. The rate of duty will be 10 percent ad valorem.

We are returning the sample as you requested.

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,


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