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NY C89412

August 7, 1998

CLA-2-64:RR:NC:TP:347 C89412


TARIFF NO.: 6402.99.18

Ms. Jane A. Sheridan


8300 Maryland Avenue

St. Louis, MI 63105

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

Dear Ms. Sheridan:

In your letter dated June 22, 1998, you requested a tariff classification ruling.

You state that the shoe you have submitted is a child's athletic shoe with an upper that is over 90% rubber/plastic, including accessories and reinforcements such as those mentioned in note 4(a) to chapter 64, Harmonized Tariff Schedule of the United States (HTS). A measurement of the external surface area of the upper (ESAU) by the customs laboratory shows the upper to be made up of 90.9% rubber/plastic and 9.1% textile material. The shoe also features a lace-tie closure, a rubber/plastic outer sole, and a "Barbie" decal on the side panel. You state that you are the authorized licensee for Barbie footwear.

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 or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics, 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.


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