CLA-2-64:S:N:N3-D:347-T 851169
Mr. Larry J. Whitener
Shoeware Ltd.
P.O. Box 923
Farmington, Missouri 63640
RE: The tariff classification of a child's sneaker from China.
Dear Mr. Whitener:
In your letter dated March 29, 1990, you requested a tariff
classification ruling.
The submitted sample, Style No.AF-1295, is a child's high-
top athletic shoe which has a functionally stitched plastic (PVC)
upper, a 5 eyelet lace closure and a padded textile ankle collar.
It has a cemented-on, two color, unit molded, rubber/plastic
bottom, the sides of which overlap the upper at the sole. The
height of the overlap varies from as much as 1/2 inch for a 6
inch long front portion of the molded bottom around the toes, to
about 1/8 inch for the highly noticeable, black striped portion
that completes the encirclement of the upper's remaining lower
periphery. We consider this shoe to have a foxing-like band.
We note that you have not provided a value for this athletic
shoe and we will presume, for the purpose of this ruling, that it
is valued over $3.00 but not over $6.50 per pair.
The applicable subheading for this shoe, Style No.AF-1295,
will be 6402.91.70, Harmonized Tariff Schedule of the United
States (HTS), which provides for footwear, in which the upper's
external surface is predominately rubber and/or plastics (Note
that an accessory or reinforcement stitched on top of another
material is not part of the upper's external surface but the
material hidden underneath is.); in which the outer sole's
external surface is predominately 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; which is not designed to
be a protection against water, oil, or cold or inclement weather;
which has a foxing-like band; and which is valued, we presume,
over $3.00 but not over $6.50 per pair. The rate of duty will be
90 cents per pair plus 37.5 percent ad valorem.
If this shoe is valued over $6.50 per pair but not over
$12.00, the applicable subheading will be 6402.91.80 (HTS), and
the rate of duty will be 90 cents per pair plus 20 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