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NY 854335


July 24, 1990

CLA-2-64:S:N:N3D:347 M 854335

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.70

Mr. Leonard Satz
Savant Customs Brokers
11 Broadway, Suite 1068
New York, New York 10004

RE: The tariff classification of two children's sneakers from China.

Dear Mr. Satz:

In your letter dated July 10, 1990, on behalf of your client Youngland Import Export Company, Inc., you requested a tariff classification ruling.

The submitted samples are described as follows:

Style #U0028/V - A child's athletic style, low top shoe. The shoe has a functionally stitched plastic (PVC) upper, two plastic hook and loop adjustable strap closures across the instep, and a padded textile topline trim, which we have determined, by visual examination, to constitute less than 10% of the external surface area of the upper. The shoe also has a cemented-on, two color molded rubber/plastic bottom, the sides of which overlap the upper by a height of more than 1/4 inch for a 4 inch long section at the front portion of the molded bottom, and significant overlap encircling the upper's remaining periphery. We consider this shoe to have a foxing-line band.

Style #0032 - A child's athletic style, low top shoe. The shoe has a functionally stitched plastic (PVC) upper, 4 eyelet lace closure, a padded textile topline trim, which we have determined, by visual examination, to constitute less than 10% of the external surface area of the upper. The shoe also has a cemented-on, two color molded rubber/plastic bottom, the sides of which overlap the upper by a height of more than 1/4 inch for a 4 inch long section at the front portion of the molded bottom, and significant overlap encircling the upper's remaining periphery. We consider this shoe to have a foxing-like band.

We note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, the samples submitted will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the sneakers would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit".

We also note that you have not provided values for the subject sneakers. We will assume, for the purposes of this ruling, that both sneakers are valued over $3.00 but not over $6.50 per pair.

The applicable subheading for the subject sneakers, Styles #U0028/V and #0032 will be 6402.99.70, 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 (note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; which does not have a protective metal toe-cap; in which the top of the upper is below the top of the ankle bone; which is not designed to be a protection against water, oil, or cold or inclement weather; which has a foxing-like band; and which is valued, we assume, over $3.00 but not over $6.50 per pair. The duty rate will be 90 cents per 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

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