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NY H84958

September 4, 2001

CLA-2-63:RR:NC:N3:351 H84958


TARIFF NO.: 6307.90.9989

Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Ave.
Philadelphia, PA 19153

RE: The tariff classification of "Fabric Covered Polyresin Victorian Shoe" from China.

Dear Mr. Hoffacker:

In your letter dated August 10, 2001, on behalf of your client, Big Lot Stores, Inc., you requested a ruling on tariff classification.

You submitted a sample of a decorative shoe, approximately 6” from heel to toe, and 4” tall. It is formed of a polyresin which your letter describes thusly:

Calcium Carbonate 50%
Unstaurated Polyester 40
Methyl Ethyl Ketone Peroxide 3
Tio 2 7

The breakdown is by weight. You state that the callcium carbonate is crushed natural stone and the polyseter is plastic material. The polyresin form is covered with fabric, decorative edging, textile artificial flowers, and ribbons; a small textile heart hangs from a ribbon.

The applicable subheading for the “Fabric Covered Polyresin Victorian Shoe” will be 6307.90.9989, HTS, which provides for other made-up textile articles, other. The general rate of duty will be seven percent 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 Mitchel Bayer at 212-637-7086.


Robert B. Swierupski

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