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NY 855978

CLA-2-64:S:N:N3-D:347-T 855978


TARIFF NO.: 6402.91.70

Ms. Joan Wilde
Millfeld Trading Co., Inc.
150 Woodbury Road
Woodbury, New York 11797

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

Dear Ms. Wilde:

In your letter dated August 28, 1990, you requested a tariff classification ruling.

The submitted sample, your pattern #CC2217-12, is a child's Hi-top sneaker with an all plastic (PVC) functionally stitched upper, a lace closure and a unit molded rubber/plastic bottom. The molded rubber/plastic bottom has an extended front toe bumper portion which overlaps approximately 38 percent of the periphery of the upper by over 1/4 inch and a contrasting, blue colored hand portion that overlaps the rest of the upper's periphery by over 1/8 inch. We consider this shoe to have a foxing-like band. We assume that this shoe will be valued at over $3.00 but not over $6.50 per pair.

The applicable subheading for the child's shoe, your pattern #CC2217-12, will be 6402.91.70, 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 (Note that an accessory or reinforcement stitched on top of another material is not part of the external surface but the material hidden underneath is); 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 covers most of the wearer's ankle bone; which is not designed to be a protection against water, oil or cold or inclement weather; which has a foxing-like band; and which is valued, we assume, over $3.00 but not over $6.50. The rate of duty will be 90 cents per 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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