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NY D86951




February 2, 1999

CLA264:NO:CO:FNIS:D09 D86951

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Juan Dominguez
Classification Specialist
Wal*Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of an from athletic shoe from China

Dear Ms Dominguez:

In your letter dated January 13, 1999, you requested a tariff classification ruling.

You submitted one sample which is a girls athletic shoe, Vendor Stock # TGT-4489. You submitted laboratory findings showing the external surface area of the upper to be 97.2 percent rubber/plastic. The sole is rubber and the shoe does not contain substantial overlap to be considered as having a foxing-like band.

We are returning the sample as you requested.

The applicable subheading for the above shoe will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately rubber and/or plastic; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than sports footwear; in which there is no protective metal toecap; in which the top of the upper is below the top of the ankle bone; in which the upper's external surface is over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface; which is not designed to be a protection against water, oil or cold or inclement weather; which does not have a foxinglike band; which is other than a "zori"; and which is made other than on a base or platform of either wood or cork. The duty rate will be 6 percent 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.

Sincerely,

Allen H. Paterson
Port Director

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