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NY 860772

March 04, 1991

CLA-2-64:S:N:N3D:347-T 860772


TARIFF NO.: 6402.91.50

Ms. Joan Wilde
Millfeld Trading Co., Inc.
150 Woodbury Road
Woodbury, New York 11797

RE: The tariff classification of a child's high-top shoe from China.

Dear Ms. Wilde:

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 21, 1991

MERCHANDISE : A child's high-top shoe, your Pattern C4942-10, with a functionally stitched plastic upper, a thick textile fleece lining that is turned out at the top to form a white 1 1/4 inch wide textile cuff, a stitched-on decorative metal side buckle with a plastic strap, a five eyelet lace closure and a cemented-on rubber/plastic outer sole. By our measurements, we have determined that the external surface area of the upper, with all accessories and reinforcements included, is less than 90 percent rubber or plastics.

HTS PROVISION : Certain footwear in Chapter 64.

HTS SUBHEADING : 6402.91.50

RATE OF DUTY : 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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