CLA-2-64:S:N:N3:D 347 869746
Mr. Joseph F. Straus
BBC International Ltd.
19 West 34th Street
New York, NY 10001
RE: The tariff classification of a man's shoe from Taiwan.
Dear Mr. Straus:
In your letter dated December 11, 1991, you requested a
tariff classification ruling.
Style 121191 is a man's hiker style shoe. The sample has a
plastic sole, plastic upper, and has a mock welt and combination
D ring and eyelet lace closure.
The applicable subheading for this shoe 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, not covering the ankle, having uppers of which over
90 percent of the external surface area is rubber or plastics.
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