860522 86 Ruling Active

The tariff classification of a child's shoe from China.

Issued February 25, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6402.99.15

Headings: 6402

Product description

The tariff classification of a child's shoe from China.

Full text

NY 860522 February 25, 1991 CLA-2-64:S:N:N3D:347-T 860522 CATEGORY: Classification TARIFF NO.: 6402.99.15 Mr. John Wolfson Leading Forwarders Inc. One World Trade Center New York, N.Y. 10048 RE: The tariff classification of a child's shoe from China. Dear Mr. Wolfson: 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 : February 13, 1991 ON BEHALF OF : Hayley Imports Inc. DESCRIPTION OF MERCHANDISE : A boy's oxford type shoe, your style #2064, with a functionally stitched PVC plastic upper, a three eyelet lace closure and a cemented-on rubber/plastic outer sole. The plastic upper has a 1 1/2 inch wide circular, decorative, textile patch sewn on at the instep. We have determined by our measurements, that the textile patch accounts for less than 10 percent of the upper's external surface area. HTS PROVISION : Certain footwear in Chapter 64. HTS SUBHEADING : 6202.99.15 RATE OF DUTY : 6 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

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