CLA-2-64:S:N:N3D:347-T 864734

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 style 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 #6190W/PK, with a predominately leather upper that has some pink colored floral type embroidery, a four eyelet lace closure and a cemented-on, two color molded rubber/plastic bottom. The shoe will be imported and sold with two sets of color coordinated shoe laces (one white and the other of pink shiffon ribbon) 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 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