NY 865047: The tariff classification of a man's athletic shoe fromTaiwan. Dear Mr. Straus: In your letter dated July 10, 1991, you requested a tariffclassification ruling. The submitted sample, style #071091, is a man's low-topathletic shoe, with a functionally stitched plastic upper and atwo color, cemented-on molded rubber/plastic bottom, whichoverlaps the upper by more than 1/4 inch at the toe, at thesides of the heel and around the back. Although you statethat the total amount of this 1/4 inch or more overlap of theupper by the "toe bumper" and "wave" features encircles only 40percent of the upper's perimeter, our measurements indicate thatthis total encirclement is approximately 45 percent. We considerthis shoe to have a foxing-like band.

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 865047                       
            
                              August 05, 1991
                                                                 
                                                                 
CLA-2-64:S:N:N3D:347-T 865047
                                                                 
CATEGORY:  Classification                                        
                                                                 
TARIFF NO.:  6402.91.70

Mr. Joseph F. Straus
BBC International Ltd.
19 West 34 St.
New York, NY 10001
  
RE:  The tariff classification of a man's athletic shoe from
Taiwan. 
                                                                 
Dear Mr. Straus: 
                                               
     In your letter dated July 10, 1991, you requested a tariff
classification ruling.                                           
                  
     The submitted sample, style #071091, is a man's low-top
athletic shoe, with a functionally stitched plastic upper and a
two color, cemented-on molded rubber/plastic bottom, which
overlaps the upper by more than 1/4 inch  at the toe, at the
sides of the heel and around the back. Although you state
that the total amount of this 1/4 inch or more overlap of the
upper by the "toe bumper" and "wave" features encircles only 40
percent of the upper's perimeter, our measurements indicate that
this total encirclement is approximately 45 percent. We consider
this shoe to have a foxing-like band.

    You also stated, by telephone, that the shoe will be valued
at $5.50 per pair.                                                        
                                        
     The applicable subheading for the athletic style shoe
described above will be 6402.91.70, Harmonized Tariff Schedule of
the United States (HTS), which provides for certain footwear in
Chapter 64.  The rate of duty will be $0.90 per pair plus 37.5
percent ad valorem.                                              
                           
     This ruling is being issued under the provisions of Section
l77 of the Customs Regulations (l9 C.F.R. 177).                  
                                                                 
     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