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NY 871614

March 10, 1992

CLA-2-64:S:N:N3D:JG 347 871614


TARIFF NO.: 6402.91.70

Mr. Joseph Straus
BBC International Ltd.
19 West 34th Street
New York, N.Y. 10001

RE: The tariff classification of footwear from Korea.

Dear Mr. Straus:

In your letter dated February 20, 1992, you requested a tariff classification ruling.

Style 022092 is a boy's high-top athletic shoe with a plastic upper and a rubber and/or plastic sole. The shoe features a unit-molded sole that has a motion activated transformer that flashes red.

The applicable subheading for this shoe will be 6402.91.70, assuming the value is over $3.00 but not over $6.50 a pair, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics, covering the ankle, having a foxing or a foxing like band applied or molded at the sole and overlapping the upper, valued over $3.00 but not over $6.50 a pair. The rate of duty will be 90 cents a pair plus 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.


Jean F. Maguire
Area Director

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