NY 866356: The tariff classification of a woman's sneaker from Korea.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          
                                 NY 866356

                               SEPT 17, 1991


CLA-2-64:S:N:N3D:346 866356  

CATEGORY:  Classification

TARIFF NO.:  6404.11.7060; 6404.11.8060  

Mr. J.F. Fritz
Norman Krieger, Inc.
POB 92599
Los Angeles, CA 90009

RE:  The tariff classification of a woman's sneaker from Korea.

Dear Mr. Fritz:

     In your letter dated August 14, 1991, for K-Swiss Inc.,
received here on August 21, 1991, you requested a tariff
classification ruling.         

     The sample labelled K-Swiss pattern #J1-H0005 is a woman's
sneaker with a high-top, five eyelet (plus velcro-type strap),
canvas upper, a full length rubber/plastic midsole, and a
rubber/plastic outer sole/ partial cup sole whose sidewalls (in
the front and back of the shoe) are cemented and stitched to the
upper.  This stitching is obviously functional and adds
substantially to the force that would be necessary to pull the
upper away from the bottom.

     The applicable subheading for the sample will be
6404.11.7060, Harmonized Tariff Schedule of the United States
(HTS), which provides for women's footwear, in which the external
surface of the upper is predominately textile materials; in which
the external surface of the outer sole is predominately rubber
and/or plastics; which is a tennis, basketball, gym, or training
shoe or the like; which is not exclusively of adhesive
construction; and which, we assume, is valued over $3.00, but not
over $6.50 per pair.  The rate of duty will be 37.5% plus $.90
per pair.   

     If valued over $6.50 but not over $12.00, the classification
will be 6404.11.8060, dutiable at 20% plus $.90 per pair.

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     Your sample is being returned separately.
     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.



                                   Sincerely,

                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport