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NY 860187

February 12, 1991

CLA-2-64:S:N:N3D:347-T 860187


TARIFF NO.: 6402.99.70

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

RE: The tariff classification of a child's shoe from Taiwan.

Dear Mr. Straus:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : February 4, 1991

MERCHANDISE : A girl's below the ankle dress shoe, style # 150191, with a patent PU plastic upper that has an ankle strap with a plastic buckle closure, a loosely attached textile bow over the toes and a 1/4 inch wide nylon textile piping trim around the topline. The shoe also has a cemented-on rubber/plastic outer sole. You state that the nylon textile piping around the topline accounts for eleven (11) percent of the upper's external surface.

HTS PROVISION : Footwear, in which the upper's and the outer sole's external surfaces are predominately rubber and/or plastics; in which the top of the upper is below the top of the ankle bone; which has neither open toes nor open heels and it is not a slip-on; in which the upper's external surface is 90 percent or less rubber and/or plastics; and which is valued, we assume, over $3.00 but not over $6.50 per pair.

HTS SUBHEADING : 6402.99.70

RATE OF DUTY : 90 cents per pair plus 37.5 percent ad valorem

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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