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NY 855095

CLA-2-64:S:N:N3-D:347-T 855095


TARIFF NO.: 6402.99.15

Ms. Patricia J. Kittel
C.O. Lynch Enterprises Inc.
400 Stinson Blvd.
Minneapolis, Minnesota 55413

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

Dear Ms. Kittel:

In your letter dated August 2, 1990, you requested a tariff classification ruling.

The submitted sample is a child's low-top, jogger style athletic shoe with a plastic "Vylon" upper that has plastic reinforcements at the front, the back, along the sides and over the eyelet stays. The shoe has a cemented-on, two color, molded PVC bottom which rolls up onto the upper at the tip of the toes.

The applicable subheading for the child's jogger style shoe described above will be 6402.99.15, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately rubber and/or plastics; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; in which the top of the upper is below the top of the ankle bone; in which the upper's external surface is over 90% rubber and/or plastics after every 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 does not have a foxing-like band; and which is not a "zori". 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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