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NY 859695

Jan. 30, 1991

CLA-2-64:S:N:N3D:347-T 859695


TARIFF NO.: 6402.91.40 ; 4202.99.00

Mr. Joseph F. Straus
BBC International Ltd.
19 West 34 St.
New York, N.Y. 10001

RE: The tariff classification of a pair of children's athletic shoes in a plastic lunchbox, from Hong Kong.

Dear Mr. Straus:

In your letter dated January 17, 1991, you requested a tariff classification ruling.

The submitted sample consists of a 1/2 pair of children's high-top athletic style shoes, enclosed in a molded plastic lunchbox with a top carry handle and a snap closure.

The shoe has a functionally stitched plastic upper, with all plastic overlays and reinforcements, and a six eyelet lace closure. It also has a two color molded rubber/plastic bottom, which overlaps approximately 24 percent of the upper's periphery by over 1/4 inch, but only in the area limited to the front of the shoe around the toes.

The plastic lunchbox, which you state will not contain a thermos, is not considered to be the usual packaging for footwear and will be separately classified.

The applicable subheading for the child's shoe will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for certain footwear in Chapter 64. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the plastic lunchbox will be 4202.99.00, HTS, which provides for trunks, suitcases, vanity cases... and similar containers; other; other. 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.


Jean F. Maguire
Area Director
New York Seaport

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