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June 9, 1999

CLA-2-64:RR:NC:TP:347 E82575


TARIFF NO.: 6402.99.18

Ms. Jane A. Sheridan
8300 Maryland Avenue
St. Louis, MI 63105

RE: The tariff classification of a child’s rubber/plastic sneaker from China.

Dear Ms. Sheridan:

In your letter dated May 17, 1999, you requested a tariff classification ruling.

You have submitted a sample of what you refer to as a child’s double velcro athletic shoe, #CHL-C39362N, with a plastic upper and a rubber/plastic outer sole. You state the upper is over 90% rubber/plastic. The sole overlaps the upper by more than 3/16 of an inch around 38% of the perimeter of the shoe, therefore, we do not consider this shoe to have a foxing-like band. The upper features pictures of Walt Disney’s “MINNIE MOUSE” and “MICKEY MOUSE” on a side panel and tongue area. The hook and loop closures feature the names “MINNIE” and “MICKEY.” You state that you are authorized by Walt Disney Corp. to import Disney footwear.

The applicable subheading for the child’s 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 plastics, 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 plastics, which does not possess 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 212-637-7089.


Robert B. Swierupski

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