NY 864672
JULY 24,1991
CLA-2-64:S:N:N3D:347-T 864672
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