NY 865084: The tariff classification of a child's athletic style shoefrom China.

us-cbp-cross-rulings-ny-865084NY 865084: The tariff classification of a child's athletic style shoefrom China.Guidance

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 865084
                            
                               August 1,1991


CLA-2-64:S:N:N3D:347-T 865084   

CATEGORY:  Classification

TARIFF NO.: 6402.99.70

Mr. Joseph F. Straus
BBC International Ltd.
19 West 34 St.
New York, NY 10001

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

Dear Mr. Straus:

     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   :   July 10, 1991

     DESCRIPTION OF
     MERCHANDISE       :   A young girl's low cut athletic shoe,
                           style No.  062791, with a plastic upper,
                           a five eyelet lace closure and a unit
                           molded, rubber/plastic bottom that
                           overlaps the upper around the toe. The
                           shoe also has two textile "fringe"
                           accessory pieces sewn onto the upper
                           which, you state, account for 12
                           percent of the upper's external surface
                           area. The shoe is valued between $3.50
                           and $4.75 per pair.    

     HTS PROVISION     :   Certain footwear in Chapter 64 

     HTS SUBHEADING    :   6402.99.70

     RATE OF DUTY      :   $0.90 per pair plus 37.5 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         
         

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