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NY 871401

March 11, 1992

CLA-2-64:S:N:N3D:346 SM 871401


TARIFF NO.: 6402.99.60; 6404.19.50

Ms. Linda Lung
China Seas Trading Co.
759 Generals Highway
Millersville, MD 21108

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

Dear Ms. Lung:

In your letter dated January 28, 1992, received by Customs on February 12, 1992, you requested a tariff classification ruling.

All three samples have straps across the instep which are riveted to the shoe on one side and "snapped" on the other side. All have cardboard insoles which are both stitched and cemented to the upper.

You state your belief that all are classified in HTS 6404.19.40.

Sample 907A is a girl's Mary Jane style dress shoe with a plastic sole and a plastic and textile upper. The external surface area of the upper has a printed finish which is achieved by a process that coats some of the textile surface with colored vinyl. It is our opinion that the external surface area of the upper is not over 90 percent plastic.

The other two samples, which have no stickers with style numbers, have uppers composed primarily of metallic fibers.

The applicable subheading for 907A will be 6402.99.60, 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, not having uppers of which over 90 percent of the external surface area is rubber or plastics, valued not over $3 a pair. The rate of duty will be 48 percent ad valorem.

The applicable subheading for the other two styles will be 6404.19.50 Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately textile materials (note that an accessory or reinforcement 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 not "athletic" footwear; in which the upper's external surface is still 50% or less leather even after every leather 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; which, we assume, is valued at or under $3.00 per pair; which has neither open toes nor open heels and is not a slip-on; and which is not exclusively of adhesive construction. The rate of duty will be 48 percent ad valorem.

We note that none of the samples are marked with the country of origin, which is a requirement for entry into the U.S.

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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