The tariff classification of an athletic shoe from China

NY C80627 December 4, 1997 CLA-2-64:RR:NC:TP:347 C80627 CATEGORY: Classification TARIFF NO.: 6402.99.70 Mr. Ezekiel Silvera Morini Fashions Inc. P.O. Box 230274 Brooklyn, NY 11223 RE: The tariff classification of an athletic shoe from China Dear Mr. Silvera: In your letter dated November 2, 1997, you requested a tariff classification ruling. You have submitted a sample of what you state is a man's athletic shoe, ref# KLT03, which will be imported in various colors. You state that both the upper and sole are made up of over 90% PVC, and the value will be over $3.00 but less than $6.50 per pair. The name "Heigot" is displayed on the backstay and tongue portion of the shoe. This shoe also features a foxing-like band which overlaps the upper and a lace-tie closure. The applicable subheading for the athletic shoe will be 6402.99.70, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastic, not covering the ankle, which has a foxing-like band, valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5% 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 the ruling 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 the ruling, contact National Import Specialist Richard Foley at 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division