NY 864672: The tariff classification of a child's cold weather 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 864672
                                 
                                JULY 24,1991


CLA-2-64:S:N:N3D:347-T 864672   

CATEGORY:  Classification

TARIFF NO.: 6402.91.50

Ms. Mary Murphy
Reebok International Ltd.
100 Technology Center Drive
Stoughton, MA 02072

RE:  The tariff classification of a child's cold weather shoe
from Taiwan.

Dear Ms. Murphy:

     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   :   June 21, 1991 (received on June 28, 1991)

     DESCRIPTION OF
     MERCHANDISE       :   A child's/toddler's hi-top shoe, style
                           #K75052M "Bobsled", with a plastic
                           immitation leather upper, a lace closure,
                           a thick synthetic fleece lining, and a
                           cemented-on, molded rubber/plastic
                           bottom which overlaps the upper by 3/16
                           of an inch or more around approximately
                           52 percent of the shoe's perimeter.
                           A separate sample of the shoe's molded
                           bottom was also provided. We consider
                           this shoe to have a foxing-like band.   

     HTS PROVISION     :   Certain footwear in Chapter 64 

     HTS SUBHEADING    :   6402.91.50

     RATE OF DUTY      :   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