CLA-2-64:S:N:N3D:347-T 865207
Mr. Joseph F. Straus
BBC International Ltd.
19 West 34 St.
New York, NY 10001
RE: The tariff classification of a girl's athletic style shoe
from China.
Dear Mr. Straus:
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 : July 17, 1991
DESCRIPTION OF
MERCHANDISE : A girl's hi-top athletic shoe, style
#071791, with a functionally stitched
plastic upper, a padded ankle collar,
an eight eyelet lace closure and a
cemented-on, unit molded rubber/plastic
bottom. The shoe upper also has two
areas that are decorated with a floral
pattern of textile embroidery, which
you state accounts for 10 percent of
the upper's external surface. You
indicate in your letter that the shoe
will be valued under $6.50 per pair
and, we assume, over $3.50 per pair.
HTS PROVISION : Footwear, with outer soles and uppers
of rubber and plastics; which is other
than "sports" footwear; in which the
top of the upper covers the wearer's
ankle bone; which is not designed
to be a protection against water, oil,
or cold or inclement weather; in which
the upper's external surface is 90 % or
less rubber and/or plastics after every
accessory and reinforcement is included
as part of it; and which is valued over
$3.00 but nor over $6.50 per pair.
HTS SUBHEADING : 6402.91.70
RATE OF DUTY : $0.90 per pair plus 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