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NY 865839


CLA-2-64:S:N:N3D:347-T 865839


TARIFF NO.: 6402.99.15

Mr. Joseph F. Straus
BBC international Ltd.
19 West 34 St.
New York, NY 10001

RE: The tariff classification of a child's a athletic style shoe from China.

Dear Mr. Straus:

In your letter dated August 8, 1991 you requested a tariff classification ruling.

The submitted sample is a young girl's low cut, athletic style shoe, with a plastic upper, a five eyelet lace closure and a unit molded rubber/ plastic bottom that overlaps the upper around the toe. The shoe also has two areas on the upper, one behind the heel and the other across the instep, where pieces of a ruffled textile material are sewn. You state that these textile accessory pieces only account for 8 percent of the upper's external surface and that this "new" sample is a modification of a previously ruled on shoe, for which the textile ruffle accounted for at least 12 percent of the upper's external surface area. Based on your statements and on visual exam- ination, we will assume, for the purpose of this ruling, that the 8 percent estimate for the textile ruffle is correct. This fact, however, will have to be verified at the time of actual importations of these shoes.

The applicable subheading for the shoe described above will be 6402.99.15, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's and the outer sole's external surfaces are predominately rubber and/or plastics; which is other than "sports" footwear; in which the upper's external surface is over 90 percent rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface; 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.

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

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