The tariff classification of a rubber/plastic shoe from Korea.

NY F86694 May 19, 2000 CLA-2-64:RR:NC:TP:347 F86694 CATEGORY: Classification TARIFF NO.: 6402.99.70 Mr. R. I. Hasson Alba Wheels Up International, Inc. 150-30 132nd Avenue Suite 208 Jamaica, NY 11434 RE: The tariff classification of a rubber/plastic shoe from Korea. Dear Mr. Hasson: In your letter dated April 27, 2000, written on behalf of your client, Mr. Shivnawth Dhanraj, you requested a tariff classification ruling. You have submitted a sample of what you state is a man’s tennis shoe, style “Zone Air.” The shoe is made up of a predominately rubber/plastic upper and outer sole, with a lace-tie closure. The shoe is below the ankle and possesses a foxing-like band that overlaps the upper by more than ¼ inch all around its perimeter. You state the shoes are valued at $5.50 per pair. The applicable subheading for style “Zone Air” will be 6402.99.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper, which is 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division