865084 86 Ruling Active

The tariff classification of a child's athletic style shoefrom China.

Issued August 1, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6402.99.70

Headings: 6402

Product description

The tariff classification of a child's athletic style shoefrom China.

Full text

NY 865084 August 1,1991 CLA-2-64:S:N:N3D:347-T 865084 CATEGORY: Classification TARIFF NO.: 6402.99.70 Mr. Joseph F. Straus BBC International Ltd. 19 West 34 St. New York, NY 10001 RE: The tariff classification of a child'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 10, 1991 DESCRIPTION OF MERCHANDISE : A young girl's low cut athletic shoe, style No. 062791, with a plastic upper, a five eyelet lace closure and a unit molded, rubber/plastic bottom that overlaps the upper around the toe. The shoe also has two textile "fringe" accessory pieces sewn onto the upper which, you state, account for 12 percent of the upper's external surface area. The shoe is valued between $3.50 and $4.75 per pair. HTS PROVISION : Certain footwear in Chapter 64 HTS SUBHEADING : 6402.99.70 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

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