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NY B88199

August 19, 1997

CLA-2-64:RR:NC:TP:347 B88199


TARIFF NO.: 6402.99.18

Jane A. Sheridan
8300 Maryland Avenue
St. Louis, Missouri 63105

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

Dear Ms. Sheridan:

In your letter dated July 29, 1997, you requested a tariff classification ruling.

You state that the shoe you have submitted, pattern CHL-C44471N, is a child's athletic shoe with an upper that is over 90% plastic, including accessories and reinforcements such as those mentioned in note 4(a) to chapter 64, Harmonized Tariff Schedule of the United States (HTS), and a unit molded rubber/plastic sole. You have also provided a separate molded outsole to determine if the overlap of the upper by the molded outsole would be a foxing-like band.

The shoe has two hook and loop closures across the instep which features the name "Star Wars" and also has a decal on one side of the shoe which displays different scenes from the Star Wars movie when the shoe is in motion. The Star Wars name is also featured on the backstay area. The sole overlaps the upper and the height of the overlap varies at different points around the shoe. You state that the overlap measures 3/16" around 33% of the perimeter of the shoe. Since the area of vertical overlap which exceeds this measurement does not substantially encircle the entire shoe, this shoe does not possess a foxing-like band.

The applicable subheading for the child's athletic shoe will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastic, which does not have a foxing or foxing-like band applied or molded at the sole and overlapping the upper, not covering the ankle. The rate of duty will be 6% ad valorem.

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

A copy of the ruling 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 the ruling, contact National Import Specialist Richard Foley at 212-466-5890.


Paul K. Schwartz
Chief, Textiles & Apparel Branch

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