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NY F81141




December 29, 1999

CLA-2-64:RR:NC:TP:347 F81141

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 a woman’s leather athletic shoe from China.

Dear Ms. Sacks:

In your letter dated December 8, 1999, you requested a tariff classification ruling.

You have submitted a sample of what you state is a woman’s sneaker (#TAW93209). The shoe is made up of a complete textile upper to which leather and rubber/plastic overlays have been added. Since these overlays are lasted under and cemented to the sole, they will be counted as surface area. You state the upper is made up of 48.10% leather, 29.30% plastic, and 22.60% fabric. The shoe features a lace-tie closure and has a rubber/plastic outer sole. You state the shoe is valued at $6.70 per pair.

The applicable subheading for the shoe will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for other persons, if valued over $2.50 per pair. The rate of duty will be 10% 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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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