CLA-2-64:S:N:N3D:347-T 864361

Mr. Robert D. Stang
Grunfeld, Desiderio, Lebowitz & Silverman
12 E. 49 St.
New York, NY 10017

RE: The tariff classification of a man's athletic style shoe from Taiwan.

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 : June 10, 1991

ON BEHALF OF : Mercury International Trading Corp.

DESCRIPTION OF MERCHANDISE : A man's hi-top athletic style shoe, Pattern No. T1MF-B398, with a plastic upper, plastic accessories and reinforcements, a 7 eyelet lace closure and a cemented-on rubber/plastic two color molded bottom. A sample of the complete shoe along with a sample of its unit molded bottom were submitted. By our measurements, we have determined that on this shoe, the unit molded rubber/plastic bottom overlaps the upper by 1/4 inch or more for less than 40 percent of the shoe's perimeter. We do not consider this shoe to have a foxing-like band.

HTS PROVISION : Certain footwear in Chapter 64

HTS SUBHEADING : 6402.91.40

RATE OF DUTY : 6 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