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NY 862103




April 25, 1991

CLA-2-64:S:N:N3D:347-T 862103

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.15

Ms. Marina Flores
Jose G. Flores, Inc.
P.O. Box 2620
Guaynabo, PA 00657

RE: The tariff classification of children's footwear from China.

Dear Ms. Flores:

In your letter dated April 2, 1991, on behalf of G&W Merchandise Inc., you requested a tariff classification ruling.

The submitted samples are three 1/2 pairs of children's low- top, athletic style shoes described as follows:

Style #839/410 - A child's imitation jogging shoe, with a functionally stitched vinyl plastic upper, a four eyelet lace closure and a cemented-on rubber/plastic bottom which overlaps the upper at the toe.

Style #8509TK66 - A child's athletic type shoe, with a functionally stitched vinyl plastic upper, four eyelet lace closure and a cemented-on rubber/plastic bottom with a 1/2 inch high toe bumper which overlaps about 26 percent of the upper's perimeter.

Style #8326B - A child's imitation jogging shoe, with a predominately textile upper which has textile and plastic reinforcements around the toes, behind the heel and at the sides. It has a four eyelet lace closure and a cemented-on, molded rubber/plastic bottom which curls up onto the upper at the toe.

We do not consider any of these three shoe styles to have foxing-like bands.

The applicable subheading for the shoes, style #839/410 and #8509TK66 will be 6402.99.15, Harmonized Tariff Schedule of the United States (HTS), which provides for certain footwear in Chapter 64. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the shoe, style #8326B, will be 6404.11.40, HTS, which provides for footwear, in which the upper's external surface is predominately of textile materials (Note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is a tennis shoe, basketball, gym or training (jogging) shoe or the like; which, we assume, is valued at or under $3.00 per pair; which has soles of rubber and/or plastics which are attached to one another and to the upper exclusively with an adhesive; which the sole does not overlap the upper anywhere other than at the toe or at the heel; and which does not have a foxing-like band. The rate of duty will be 37.5 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.

Sincerely,

Jean F. Maguire
Area Director

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