The tariff classification of a man's athletic style shoefrom Taiwan.

NY 856731 Oct. 25, 1990 CLA-2-64:S:N:N3D:346 M 856731 CATEGORY: Classification TARIFF NO.: 6404.11.90 Ms. Gayle A. Hills Hyde Athletic Industries, Inc. Centennial Industrial Park Centennial Drive P.O. Box 6046 Peabody, MA 01961 RE: The tariff classification of a man's athletic style shoe from Taiwan. Dear Ms. Hills: In your letter dated September 24, 1990, you requested a classification ruling. The submitted sample, your style #32880, is a man's, below the ankle, athletic style shoe. The shoe has a functionally stitched textile upper that has extensive plastic overlays, a textile padded ankle collar, a five eyelet lace closure, and a cemented-on, two color rubber/plastic bottom which overlaps the upper. The height of the overlap varies from 3/8 inch to less than 1/16 inch.We consider this shoe to have a foxing-like band. We cannot answer your questions concerning the foxing-like band status, of a hypothetical shoe, in which either the "toe cap" or the "sole unit" does not overlap the upper. We cannot picture the result, so sample(s) would be necessary. We note that classification will not be affected by whether or not this style has a foxing-like band. We note that, per a telephone conversation with your office, the value of the athletic style shoe is $19.20 per pair. The applicable subheading for the shoe described as style #32880, will be 6404.11.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately of textile materials (noting 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 upper's external surface is predominately of textile materials even when all leather accessories and reinforcements are included; in which the external surface of the outer sole is predominately rubber and/or plastics; which is "athletic footwear"; and which is valued over $12.00 per 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