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December 9, 1998

CLA?2?64:NO:CO:FNIS:D09 D85237

CATEGORY : Classification

TARIFF NO.: 6403.99.90

Joanne Balice, Import Department
CBI Distributing Corp.
2400 W. Central Road
Hoffman Estates, IL 60195-1930

RE: The tariff classification of a shoe from China

Dear Ms Balice:

In your letter dated November 16, 1998, you requested a tariff classification ruling.

You submitted one sample which you call Style 16744 (Triple) sneaker. You state that the fabric of the upper is suede leather. You gave no other information. Visual observation indicates that the predominant material of the upper is probably the suede leather and for the purpose of this ruling we will assume this to be correct. However, we note the shoe contains a large area of rubber in the toe and heel area, plastic trim as well as textile trim around the collar. Therefore, the above may be subject to verification at the time of entry at the port of importation. The shoe has a thick rubber sole overlapping the upper around the toe and heel area.

The applicable subheading for the above shoe will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately leather and the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; in which the top of the upper is below the top of the wearer's ankle bone; in which the sole is attached to the upper by a means other than welt stitched construction; which is unisex and which is valued over, we assume, $2.50 per pair. The rate of duty will be 10%.

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.

Sincerely,

Allen H. Paterson
Port Director

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