The tariff classification of an athletic shoe from Taiwan.

NY 851993 May 24, 1990 CLA-2-64:S:N:N3D:347-T 851993 CATEGORY: Classification TARIFF NO.: 6402.19.50 Ms. Gayle A. Hills Hyde Athletic Industries, Inc. Centennial Park P.O. Box 6046 Peabody, MA 01961 RE: The tariff classification of an athletic shoe from Taiwan. Dear Ms. Hills: In your letter dated April 26, 1990, you requested a tariff classification ruling. The submitted sample is a low-top field/soccer shoe with a functionally stitched vinyl upper, a seven eyelet front lace closure and a unit molded, cleated, rubber/plastic bottom that is attached by cementing and by three metal rivets at the heel. The molded rubber/plastic bottom overlaps the upper at the sole by about 1/2 inch, for a seven inch long section around the front, and by a lesser but still easily perceivable, varying height overlap encircling most of the shoe's remaining periphery. We consider this shoe to have a foxing-like band. In your letter, you state that the sample you have provided is not the "exact shoe" that you intend to import, and that the only major difference will be in the design features of the all vinyl upper. Our proposed classification is based on the assumption that this stated fact is correct. The shoe that you will be importing is identified as Style # ETO1. We note that you have not provided a price for the shoe style that will be imported and we will assume, for the purpose of this ruling, that the shoe is valued over $3.OO but not over $6.50 per pair. The applicable subheading for field/soccer shoe described above will be 6402.19.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately rubber and/or plastics (note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is "sports footwear"; which has a foxing-like band applied on molded at the sole and overlapping the upper; which is not waterproof; and which is, we assume, valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5 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