CLA-2-64:S:N:N8:347 895260
Michael Guluzzi
Excel International Co.
147-48 182nd Street
Jamaica, NY 11413
RE: The tariff classification of footwear from China.
Dear Mr. Guluzzi:
In your letter dated March 2, 1994, on behalf of Ssangyong Inc., you requested a tariff classification ruling.
The styles you submitted, BD 93221 and BD 93202, are boy's athletic shoes with plastic uppers and rubber\plastic soles. Both shoes are considered to have foxing-like bands because their soles overlap their uppers by 1/4 inch or more and that overlap substantially encircles the uppers. In addition, both styles have a significant amount of textile trim and embroidery which appears to comprise at least 10 percent of the external surface area of the upper. However, the classification is not effected by the percent of textile in this situation because the shoe has a foxing-like band.
The applicable subheading for styles BD 93221 and BD 93202 will be 6402.99.90, 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 a foxing-like band, valued over $12.00 a pair. The rate of duty will be 20 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