CLA-2-64:S:N:N3D:347-T 863647
Mr. Jose F. Aguayo
Air-Mar Shipping, Inc.
S.P.O. Box 3586
Old San Juan, PR 00901
RE: The tariff classification of a child's athletic style shoe
from Taiwan.
Dear Mr. Aguayo:
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 : May 16, 1991
ON BEHALF OF : Samuel Albors
DESCRIPTION OF
MERCHANDISE : A child's low-top athletic style shoe marked
item number P65P8-1. The shoe has an all
plastic upper, a two eyelet front lace
closure with a "hook and loop" top strap
secured through a plastic D-ring, and a
simultaneously molded rubber/plastic bottom
which overlaps the upper. We consider this
shoe to have a foxing-like band.
HTS PROVISION : Certain footwear in Chapter 64
HTS SUBHEADING : 6402.99.60 (assuming valued not
over $3/pair)
RATE OF DUTY : 48 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