NY 866258: The tariff classification of a deck type fabric shoe fromTaiwan.

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 866258

SEPTEMBER 19, 1991


CLA-2-64:S:N:N3:D 346  

CATEGORY:  Classification

TARIFF NO.: 6404.19.70  

Mr. Walter Cline
J. Cortina Inc.
P.O. Box 603
Tampa, FL 33601

RE:  The tariff classification of a deck type fabric shoe from
Taiwan.

Dear Mr. Cline:

     In your letter dated August 12, 1991, for Wet Feet, received
here on August 20, you requested a tariff classification ruling. 
     
  
     You did not supply a sample, but your photo and description
are sufficient for classification in this case. 

     You describe it as follows:

     "Shoe, with rubber sole; with uppers of textile material
(Neoprene rubber faced on both sides with nylon); with removable
inner sole (plastic, with textile outer covering); and with PVC
coated laces extending through eyelets around the ankle. The
uppers are sewed to the sole".  

     The item has the general appearance of a traditional leather
upper, soled moccasin, deck shoe, but different materials have
been used.

     The applicable subheading for the shoe will be 6404.19.70,
Harmonized Tariff Schedule of the United States (HTS), which
provides for footwear, in which the upper's external surface is
predominately textile materials; in which the outer sole's
external surface is predominately rubber and/or plastics; which
is not "athletic" footwear; which is not designed to be a
protection against water, oil, or cold or inclement weather;
which has neither open toes nor open heels; which is not a slip-
on; which, we assume, is valued over $3.00 but not over $6.50 per
pair, and which is not of an exclusively adhesive construction. 
The rate of duty will be 37.5 percent ad valorem plus $.90 per
pair.   
     If valued over $6.50 but not over $12.00 per pair, the
classification will be 6404.19.80, 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).

     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