NY 864734: The tariff classification of a woman's athletic style shoefrom 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 864734

                               JULY 30, 1991


CLA-2-64:S:N:N3D:347-T 864734   

CATEGORY:  Classification

TARIFF NO.: 6403.99.90

Mr. Robert D. Stang
Grunfeld, Desiderio, Lebowitz & Silverman
12 E. 49 St.
New York, NY 10017

RE:  The tariff classification of a woman's athletic style shoe
from Korea.

Dear Mr. Stang:

     This classification decision under the Harmonized Tariff
Schedule of the United States (HTS) is being issued in accordance
with the provisions of Section 177 of the Customs Regulations (19
C.F.R. 177).

     DATE OF INQUIRY   :   July 1, 1991

     ON BEHALF OF      :   L.A. Gear, Inc.

     DESCRIPTION OF
     MERCHANDISE       :   A woman's low-top athletic shoe, style
                           #6190W/PK, with a predominately leather
                           upper that has some pink colored floral
                           type embroidery, a four eyelet lace
                           closure and a cemented-on, two color
                           molded rubber/plastic bottom.  The shoe
                           will be imported and sold with two sets
                           of color coordinated shoe laces (one
                           white and the other of pink shiffon
                           ribbon) threaded through the upper's
                           eyelets and designed to be worn
                           simultaneously. The one pair of shoes
                           with the two pairs of differing colored 
                           laces is considered to be a single
                           article and no visa will be required.
                           We are assuming, for the purpose of this
                           ruling, that any plastic coating which
                           may be present on the leather upper's 
                           external surface is not over 0.15
                           millimeters thick. 

     HTS PROVISION     :   Certain footwear in Chapter 64 

     HTS SUBHEADING    :   6403.99.90   

     RATE OF DUTY      :   10 percent ad valorem

     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