NY 865207: The tariff classification of a girl's athletic style shoefrom China.

us-cbp-cross-rulings-ny-865207NY 865207: The tariff classification of a girl'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 865207

                              August 15, 1991


CLA-2-64:S:N:N3D:347-T 865207   

CATEGORY:  Classification

TARIFF NO.: 6402.91.70

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

RE:  The tariff classification of a girl'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 17, 1991

     DESCRIPTION OF
     MERCHANDISE       :   A girl's hi-top athletic shoe, style
                           #071791, with a functionally stitched
                           plastic upper, a padded ankle collar,
                           an eight eyelet lace closure and a
                           cemented-on, unit molded rubber/plastic
                           bottom. The shoe upper also has two
                           areas that are decorated with a floral
                           pattern of textile embroidery, which
                           you state accounts for 10 percent of
                           the upper's external surface. You
                           indicate in your letter that the shoe
                           will be valued under $6.50 per pair
                           and, we assume, over $3.50 per pair.                           
     HTS PROVISION     :   Footwear, with outer soles and uppers
                           of rubber and plastics; which is other
                           than "sports" footwear; in which the
                           top of the upper covers the wearer's
                           ankle bone; which is not designed
                           to be a protection against water, oil,
                           or cold or inclement weather; in which
                           the upper's external surface is 90 % or
                           less rubber and/or plastics after every
                           accessory and reinforcement is included
                           as part of it; and which is valued over
                           $3.00 but nor over $6.50 per pair.   

     HTS SUBHEADING    :   6402.91.70

     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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