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NY A86990

September 19, 1996

CLA-2-64:R:N3:347 A86990


TARIFF NO.: 6402.91.70

Mr. John B. Pellegrini
Ross & Hardies
Park Avenue Tower
65 East 55th Street
New York, NY 10022-3219

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

Dear Mr. Pellegrini:

In your letter dated August 19, 1996 you requested a classification ruling on behalf of your client, Reebok International Ltd. You did not provide the country of origin for the shoe. For purposes of this ruling it is assumed that the country of origin will be entitled to "most favored nation" status.

You included a sample shoe which you identify as "Freestyle HI", which will be imported in children's sizes. You describe the sample as footwear which covers the ankle and has an upper which is more than 90 percent plastic when all accessories and reinforcements are included. You state that the rubber or plastic outsole overlaps the upper at the toe and heel. This overlap exceeds 3/16 inch. You further state that the degree of overlap varies according to size. Generally, in the children's size range, the overlap by the outsole covers 55 percent of the perimeter of the shoe. The sample submitted with this ruling request, children's size 10 has an overlap of the upper by the sole exceeding 3/16 inch and overlaps 56.5 percent of the perimeter of the shoe. In this regard, the overlap of the upper by the sole substantially encircles the shoe resulting in a foxing-like band. You did not provide a value for the shoe. It is assumed that the value is between $3 and $6.50 per pair.

The applicable subheading for this shoe will be 6402.91.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, covering the ankle, other, valued over $3 but not over $6.50/pair. The rate of duty will be 90 cents/pair plus 37.5 percent ad valorem.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890.


Roger J. Silvestri

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