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NY 862458

April 29, 1991

CLA-2-64:S:N:N3D:347 Y 862458


TARIFF NO.: 6402.99.15, 9102.12.40, 9102.12.80

Joseph Strauss
BBC International LTD
19 West 34 Street
New York, N.Y. 10001

RE: The tariff classification of a child's imitation jogging shoe and a child's wrist watch from the Hong Kong.

Dear Mr. Strauss:

In your letter dated April 16, 1991, you requested a tariff classification.

The samples which you have submitted are described as follows:

Style 041691A is a child's imitation jogging shoe which has a rubber and/or plastic upper with several plastic overlays and a lace up closure. The upper is glued to a rubber and/or plastic unit molded sole. The molded sole curls up onto the upper at the tip of the toe. There is also a varying height heel bumper/stabilizer which overlaps 36 percent of the circumference of the upper by 3/8 inch at its highest point. We do not consider this shoe to have a foxing like band.

Style 041691B is a child's wristwatch which is battery operated and which has an opto-electronic display as well as a plastic case and strap.

We note that it is your intention to sell these items together. However, because they do not serve a common purpose, we do not consider the shoes and the watch to be a set and they will therefore, be classified separately.

The applicable subheading for the child's imitation jogging shoe will be 6402.99.15, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately rubber and/or plastics; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; in which the upper's external surface is over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of it; in which the top of the upper is below the top of the ankle bone; which is not designed to be a protection against water, oil, or cold or inclement weather; and which does not have a foxing-like band. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the child's wrist watch will be 9102.12.80, HTS, which provides for wrist watches, battery powered, whether or not incorporating a stop watch; with opto- electronic display only. The rate of duty will be 3.9 percent ad valorem, on the movement and case plus 5.3 percent on the battery.

The applicable subheading for the plastic watch band will be 9102.12.40, HTS, which provides for straps, bands, bracelets entered with watches of subheading 9102.12.80, whether or not attached to such watches at the time of entry; other. The rate of duty will be 3.9 per cent ad valorem.

This ruling is being issued under the provisions of Section l77 of the Customs Regulations (l9 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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