NY 866333: The tariff classification of a girl's athletic style shoefrom China.

us-cbp-cross-rulings-ny-866333NY 866333: 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 866333

                               SEPTEMBER 11, 1991


CLA-2-64:S:N:N3D:347-T 866333  

CATEGORY:  Classification

TARIFF NO.: 6402.91.40  

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:

     In your letter dated August 21, 1991, you requested a tariff
classification ruling.         
     
      The submitted sample is a girl's hi-top athletic shoe, style
CAW761-04, with a functionally stitched plastic upper, a padded ankle
collar, an eight eyelet lace closure and a cemented-on, unit molded
rubber/plastic bottom that has an overlapping 1/3 inch high toe bumper
portion which encircles only about 37 percent of the upper's perimeter.
The shoe upper also has two areas that are decorated with a floral
pattern of textile embroidery.

      You have submitted a report from an independent testing
laboratory which states that the textile embroidery accounts for 3.1
percent of the external surface area of the upper. This fact modifies
your previous submission for a shoe of the same construction and
design, for which you had claimed that the floral textile embroidery
accounted for 10 percent of the upper's external surface. The surface
area measurement of the upper should be verified at the time of actual
importations, by the Custom's officer at the port of entry.

     The applicable subheading for the shoe described above will be
6402.91.40, Harmonized Tariff Schedule of the United States (HTS),
which provides for footwear, with outer soles and uppers predominately
of rubber and/or plastics; which is other than "sports" footwear; in
which the top of the upper covers most of the wearer's ankle bone; 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 does not have a foxing-like
band; and which is not designed to be a protection against water, oil
or cold or inclement weather. 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      
                                 
   
             

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