NY 865839: The tariff classification of a child's a athletic style shoefrom China.

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 865839

                                   SEPTEMBER 5, 1991


CLA-2-64:S:N:N3D:347-T 865839   

CATEGORY:  Classification

TARIFF NO.: 6402.99.15  

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

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

Dear Mr. Straus:

     In your letter dated August 8, 1991 you requested a tariff
classification ruling.         
     
     The submitted sample is a young girl's low cut, athletic
style shoe, 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 areas on the upper, one behind the heel and the
other across the instep, where pieces of a ruffled textile
material are sewn. You state that these textile accessory pieces
only account for 8 percent of the upper's external surface and
that this "new" sample is a modification of a previously ruled on
shoe, for which the textile ruffle accounted for at least 12
percent of the upper's external surface area. Based on your
statements and on visual exam-   ination, we will assume, for the
purpose of this ruling, that the 8 percent estimate for the
textile ruffle is correct. This fact, however, will have to be
verified at the time of actual importations of these shoes.  


     The applicable subheading for the shoe described above will
be 6402.99.15, Harmonized Tariff Schedule of the United States
(HTS), which provides for footwear, in which the upper's and the
outer sole's external surfaces are predominately rubber and/or
plastics; which is other than "sports" footwear; in which the
upper's external surface is over 90 percent rubber and/or
plastics after every accessory and reinforcement present is
included as part of the upper's external surface; which is not
designed to be a protection against water, oil or cold or
inclement weather; and which does not have a foxing-like band.
The rate of duty will be 6 percent ad valorem.   

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     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