CLA-2-64-NO:CO:D09 D82747

Joanne Balice
Import Department
CBI Distributing Corp.
2400 W. Central Rd.
Hoffman Estates, IL 60195-1930

RE: The tariff classification of a women's athletic shoe from China

Dear Ms Balice:

In your letter dated September 9, 1998, you requested a tariff classification ruling.

You submitted one sample, style 16056, which you describe as a women's sneaker. The shoe is a below-the-ankle, lace-up jogger style shoe with an upper composed of, you state, over fifty percent leather and under fifty percent nylon. For the purposes of this ruling, we will assume the above to be correct. However, this may be subject to verification at the port of entry at the time of importation. The rubber sole is cemented to the upper overlapping the upper at the toe. You state the shoe will be marked with the country of origin on a tag sewn under the tongue.

The applicable subheading for the above shoe will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately leather and the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; in which the top of the upper is below the top of the wearer's ankle bone; in which the sole is attached to the upper by a means other than welt stitched construction; which is worn by females and which is valued over $2.50 per pair. The rate of duty will be 10%.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

Sincerely,

Allen H. Paterson
Port Director
New Orleans, LA