NY 865176
AUGUST 8,1991
CLA-2-64:S:N:N3:D346 SM 865176
Ms. Rosalyn Alberdi
A.J. Arango, Inc
POB 3007
Tampa, FL 33601
RE: The tariff classification of an athletic type "deck" shoe
from China.
Dear Ms. Alberdi:
In your letter dated July 12, 1991, on behalf of your client
Home Shopping Network, you requested a tariff classification
ruling.
The sample, style 332/3567, has a lace-up fabric upper of
CVO (Circular Vamp Oxford) design. It has a flat rubber sole
with zig-zag cuts across it. It is of traditional, vulcanized
foxing-tape construction.
The applicable subheading for the sample will be 6404.11.70,
Harmonized Tariff Schedule of the United States (HTS), which
provides for footwear, in which the external surfaces of the
uppers are of textile materials and the outer soles are of rubber
and/or plastics, which is a tennis, basketball, gym or training
shoe or the like; which has a foxing-like band, and which, we
assume, is valued over $3, but not over $6.50, per pair. The
rate of duty will be 37.5% plus .90 per pair.
If valued under $3 per pair, the HTS will be 6404.11.50,
dutiable
at 48%.
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