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January 13, 1999

CLA-2-64:RR:NC:TA:347 D86169

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.90

Ms. Sharon Sacks
BBC International Ltd.
1515 N. Federal Hwy., Suite 206
Boca Raton, FL 33432

RE: The tariff classification of footwear from China or Taiwan.

Dear Ms. Sacks:

In your letter dated December 18, 1998 you requested a tariff classification ruling.

The two submitted half pairs of low-top athletic shoes, Stock #’s TCM33502 and TCM33503, are identified by you as being of a unisex style for wear by both men and women. Stock #TCM33502 has a stitched together textile and leather upper, which we are able to visually measure as having an external surface area that is predominately leather. Stock #TCM33503 has a stitched together textile, plastic and suede leather upper, which we have determined, by visual measurement, to also have an external surface area that is predominately leather. Additionally, both shoes also have lace closures, padded textile tongues, EVA midsoles and rubber/plastic outer soles that roll up at the toe. You state that these shoes are valued at $13.50 per pair.

The applicable subheading for both these shoes will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with predominately leather uppers and plastic and/or rubber outer soles, not covering the ankle, valued over $2.50 per pair, for other persons. The rate of duty will be 10% ad valorem.

We are returning the samples, 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,

Robert B. Swierupski
Director,

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