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NY 850905


April 13,1990

CLA-2-64:S:N:N3-D:347-T 850905

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.19.50

Mr. Ian Whatley
Umbro USA
Box 10648
25 East Court Street
Greenville, SC 29601

RE: The tariff classification of a child's soccer shoe from Taiwan.

Dear Mr. Whatley:

In your letter received by this office on March 22, 1990, you requested a tariff classification ruling.

The submitted sample, style SX 650, is a child's soccer shoe with a functionally stitched plastic (PVC) upper, a padded plastic tongue and a seven eyelet lace closure. The shoe has a cleated, unit molded rubber/plastic outsole which overlaps the upper by a varying height of about 1/4 inch at the front to as high as 1/2 inch for an 8 inch long section around the heel. We consider this shoe to have a foxing-like band.

The applicable subheading for the soccer shoe, style SX 650, will be 6402.19.50 Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately rubber and/or plastics; in which the outer sole's external surface is predominately rubber and/or plastics; which is "sports footwear"; in which the upper's external surface is over 90 percent rubber and/or plastics after every accessory and reinforcement present is included as part of it; which has a foxing-like band applied or molded at the sole and overlapping the upper; and which is valued, we assume, over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37 1/2 percent ad valorem.

If this shoe is valued over $6.50 per pair but not over $12.00, the applicable subheading will be 6402.19.70 (HTS), and the rate of duty will be 90 cents per pair plus 20 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

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