CLA-2-64:S:N:N3D:347-T 860522
Mr. John Wolfson
Leading Forwarders Inc.
One World Trade Center
New York, N.Y. 10048
RE: The tariff classification of a child's shoe from China.
Dear Mr. Wolfson:
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 : February 13, 1991
ON BEHALF OF : Hayley Imports Inc.
DESCRIPTION OF
MERCHANDISE : A boy's oxford type shoe, your style
#2064, with a functionally stitched PVC
plastic upper, a three eyelet lace closure
and a cemented-on rubber/plastic outer
sole. The plastic upper has a 1 1/2 inch
wide circular, decorative, textile patch
sewn on at the instep. We have determined
by our measurements, that the textile
patch accounts for less than 10 percent
of the upper's external surface area.
HTS PROVISION : Certain footwear in Chapter 64.
HTS SUBHEADING : 6202.99.15
RATE OF DUTY : 6 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