CLA-2-64:S:N:N3D:JG 347 871614
Mr. Joseph Straus
BBC International Ltd.
19 West 34th Street
New York, N.Y. 10001
RE: The tariff classification of footwear from Korea.
Dear Mr. Straus:
In your letter dated February 20, 1992, you requested a
tariff classification ruling.
Style 022092 is a boy's high-top athletic shoe with a
plastic upper and a rubber and/or plastic sole. The shoe
features a unit-molded sole that has a motion activated
transformer that flashes red.
The applicable subheading for this shoe will be 6402.91.70,
assuming the value is over $3.00 but not over $6.50 a pair,
Harmonized Tariff Schedule of the United States (HTS), which
provides for other footwear with outer soles and uppers of rubber
or plastics, covering the ankle, having a foxing or a foxing like
band applied or molded at the sole and overlapping the upper,
valued over $3.00 but not over $6.50 a pair. The rate of duty
will be 90 cents a pair plus 37.5 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