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NY A86631

September 11, 1996

CLA-2-64:K:TC:C9:D23 A86631


TARIFF NO.: 6402.91.4075

Mr. Mario Lubrani
President, Seneca Enterprises, Inc.
P.O. Box 505, Bldg. #4
Salem Industrial Park, Rt. 22
Whitehouse Station, NJ 08889

RE: The tariff classification of a shoe from China.

Dear Mr. Lubrani:

In your letter dated August 9, 1996 your company requested a tariff classification ruling.

You included a sample, designated as a mid cut for your Bengal Tiger patter, and described it as a children's athletic shoe in sizes 5 through 10. The shoe has an outer sole and upper of rubber/plastics. The shoe will carry the brand name "Snappy Sneekers" and will be imported from China.

The applicable subheading for the shoe will be 6402.91.4075, Harmonized Tariff Schedule of the United States, which provides for other footwear with outer soles and uppers of rubber or plastics; other footwear; covering the ankle; having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; for infants and children. The duty rate will be 6% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations.

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.


Thomas Mattina

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