NY 866694: The tariff classification of footwear from China, Indonesia,Taiwan,or 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 866694

                             Sep 23, 1991



CLA-2-64:S:N:N3:D 347  

CATEGORY:  Classification

TARIFF NO.: 6402.99.15

Mr. Joseph M. Collins
Polo International
1699 S. Hanley Road
St. Louis, MO 63144

RE:  The tariff classification of footwear from China, Indonesia,
Taiwan,or Korea.

Dear Mr. Collins:

     In your letter dated August 22, 1991, you requested a tariff
classification ruling.

     The sample, Style ASR#19805, is a man's low-cut athletic shoe with
a unit-molded plastic bottom and an upper of pieces of plastic.  The
upper has a textile mustache which comprises less than 10 percent of
its external surface area.  Although the textile tongue is attached to
the top surface of the upper and is visible beyond (below) the laces
and the eyelet stays, we do not consider it to be part of the upper.
The sole, of which you submitted a separate sample, is not considered
to form a foxing- like band.

       The applicable subheading for the your sample will be
6402.99.15, Harmonized Tariff Schedule of the United States (HTS),
which provides for other footwear with outer soles and uppers of rubber
or plastics, other.  The rate of duty will be 6 percent ad valorem.

     This ruling is being issued under the provisions of Section 177 of
the Customs Regulations (19 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