United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 866333

SEPTEMBER 11, 1991

CLA-2-64:S:N:N3D:347-T 866333


TARIFF NO.: 6402.91.40

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

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

Dear Mr. Straus:

In your letter dated August 21, 1991, you requested a tariff classification ruling.

The submitted sample is a girl's hi-top athletic shoe, style CAW761-04, with a functionally stitched plastic upper, a padded ankle collar, an eight eyelet lace closure and a cemented-on, unit molded rubber/plastic bottom that has an overlapping 1/3 inch high toe bumper portion which encircles only about 37 percent of the upper's perimeter. The shoe upper also has two areas that are decorated with a floral pattern of textile embroidery.

You have submitted a report from an independent testing laboratory which states that the textile embroidery accounts for 3.1 percent of the external surface area of the upper. This fact modifies your previous submission for a shoe of the same construction and design, for which you had claimed that the floral textile embroidery accounted for 10 percent of the upper's external surface. The surface area measurement of the upper should be verified at the time of actual importations, by the Custom's officer at the port of entry.

The applicable subheading for the shoe described above will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with outer soles and uppers predominately of rubber and/or plastics; which is other than "sports" footwear; in which the top of the upper covers most of the wearer's ankle bone; 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 does not have a foxing-like band; and which is not designed to be a protection against water, oil or cold or inclement weather. 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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