The tariff classification of footwear from Taiwan.

NY A85395 JULY 30 1996 CLA-2-64:R:N3:347 A85395 CATEGORY: Classification TARIFF NO.: 6402.91.90 Mr. Scott Cates Nice, Inc. One Bowerman Drive Beaverton, OR 97005-6453 RE: The tariff classification of footwear from Taiwan. Dear Mr. Cates: In your letter dated June 26, 1996, you requested a classification ruling for Nike model BBM090 The shoe, named Air Fomposite basketball shoe consists of a molded plastic upper with textile trim and a rubber/plastic unit molded sole. You state that the external surface area of the upper including accessories and reinforcements is 92 percent rubber/plastic and 8 percent textile. You also state that the outer sole overlap of the upper is not considered a foxing-like band. Examination of the overlap of the upper by the unit molded sole reveals an overlap of more than 1/4 inch which substantially encircles the entire shoe. Model BBM090 possesses a foxing-like band. The applicable subheading for the shoe will be 6402.91.90, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, covering the ankle, other, valued not over $12/pair. The rate of duty will be 20 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division