NY 864826: The tariff classification of a woman's athletic shoe fromKorea.

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 864826

                               JULY 26, 1991


CLA-2-64:S:N:N3D:347-T 864826   

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 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
                           #6003W/W, with a predominately leather
                           upper, a six eyelet lace closure and a
                           cemented and stitched-on, two color
                           molded rubber/plastic bottom.  The shoe
                           will be imported and sold with two sets
                           of color coordinated shoe laces 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 (one white and the other
                           with a silver thread pattern) 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