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NY 870632

June 27, 1992

CLA-2-64:S:N:N3:DJG-347 870632


TARIFF NO.: 6402.99.1530; 9506.91.0030

Ms. Ina L. Ateshkadi
Sear, Roebuck and Company
Sears Tower
Chicago, IL 60684

RE: The tariff classification of footwear and jump ropes from Brazil

Dear Ms. Ateshkadi:

In your letter dated January 15, 1992, you requested a tariff classification ruling.

The first item is a child's 100 percent PVC Jelly style shoe of one piece molded construction.

The second item is a 100 percent PVC jump rope.

The applicable subheading for the shoe will be 6402.99.1530, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics, not covering the ankle, other, that are sandals and similar footwear of plastics, produced in one piece by molding. The duty rate will be 6 percent ad valorem.

The applicable subheading for the jump rope will be 9506.91.0030, HTS, which provides for articles and equipment for gymnastics, athletics, other sports or outdoor games, other, gymnasium or other exercise articles and equipment, other. The duty rate will be 4.64 percent ad valorem.

Articles classifiable under subheading 9506.91.0030, HTS, which are products of Brazil are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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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