The tariff classification of three pairs of canvas upperedshoes from China.

NY 890194 September 30, 1993 CLA-2-64:S:N:N8:346 ST 890194 CATEGORY: Classification TARIFF NO.: 6404.11.50; 6404.19.50 Ms. Pat Spaulding John P. Coston & Co. 500 Sandau, Suite 400 San Antonio, TX 78216 RE: The tariff classification of three pairs of canvas uppered shoes from China. Dear Ms. Spaulding: In your letter dated August 27, 1993, received at Dallas District on September 2, 1993, you requested a tariff classification ruling, for Esco Importers. You submitted three samples; two pairs labelled style 84004 and one pair labelled style 86108. All three have calendered soles which were "rolled" up onto the upper all around the shoe and then vulcanized. In addition, a separate rubber tape about .25 inch wide and 6 inches long has been vulcanized to the "rolled-up" sole and to the upper in the front third of the shoe, for all three shoes. One of the 84004's also had a similar tape on the back third as well. All three have canvas uppers. The 84004's have CVO (circular vamp oxford) uppers; the 86108 has a gathered vamp, slip-on upper. You indicate that all the shoes, in various sizes, are valued far below $3 per pair. We note that it is an extremely poor idea to give two shoes with significantly different constructions identical style numbers, as is the case for the two 84004's here. 2 The applicable subheading for both 84004's will be 6404.11.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately rubber and/or plastics; which is "athletic" footwear; in which the upper's external surface is still 50 percent or less leather even after every leather accessory and reinforcement present is included as part of the upper's external surface; which is valued at or under $3.00 per pair; and which has a foxing-like band almost wholly of rubber or plastic. The rate of duty will be 48 percent ad valorem. The applicable subheading for the Style# 86108 will be 6404.19.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials (note that an accessory or reinforcement 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 not "athletic" footwear; in which the upper's external surface is still 50 percent or less leather even after every leather accessory and reinforcement present is included as part of the upper's external surface; which is not designed to be a protection against water, oil, or cold or inclement weather; which is valued at or under $3.00 per pair; and which has a foxing- like band almost wholly of rubber or plastic. The rate of duty will be 48 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