NY 863647: The tariff classification of a child's athletic style shoefrom Taiwan.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                             
                                               
                                 NY 863647

                               May 29, 1991

CLA-2-64:S:N:N3D:347-T 863647   

CATEGORY:  Classification

TARIFF NO.: 6402.99.60

Mr. Jose F. Aguayo
Air-Mar Shipping, Inc.
S.P.O. Box 3586
Old San Juan, PR 00901 

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

Dear Mr. Aguayo:

     This classification decision under the Harmonized Tariff
Schedule of the United States (HTS) is being issued in accordance
with the provisions of Section 177 of the Customs Regulations (19
C.F.R. 177).

     DATE OF INQUIRY   :   May 16, 1991

     ON BEHALF OF      :   Samuel Albors

     DESCRIPTION OF
     MERCHANDISE       :   A child's low-top athletic style shoe marked
			   item number P65P8-1. The shoe has an all
			   plastic upper, a two eyelet front lace
			   closure with a "hook and loop" top strap
			   secured through a plastic D-ring, and a
			   simultaneously molded rubber/plastic bottom
			   which overlaps the upper.  We consider this
			   shoe to have a foxing-like band.

     HTS PROVISION     :   Certain footwear in Chapter 64 

     HTS SUBHEADING    :   6402.99.60 (assuming valued not
                           over $3/pair) 

     RATE OF DUTY      :   48 percent ad valorem.  


     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be brought
to the attention of the Customs officer handling the transaction.


                                        Sincerely,

                                   
                                        

                                        Jean F. Maguire
                                        Area Director
                                        New York Seaport