CLA-2-64:S:N:N3:D-347 868116

Mr. Robert D. Stang
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, NY 10017

RE: The tariff classification of footwear from Asia

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 : October 21, 1991

ON BEHALF OF : Mercury International Trading Corp.

DESCRIPTION OF MERCHANDISE : Style MITC 3490B. An over-the-ankle, lace-up athletic shoe with a plastic upper and a unit-molded plastic sole. The upper has a removable buckle closed ankle strap of textile which is considered to be a loosely attached appurtenance. The sole overlaps by more than 1/4 inch 38.2 percent of the periphery of the upper and is not considered to be foxing-like band.

HTS PROVISION : Other footwear with outer soles and uppers of plastics, other, covering the ankle, other.

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