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NY 856039


Oct. 05, 1990

CLA-2-64:S:N:N3D:346 Y 856039

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.11.70, 6403.99.90,
6402.99.15

W.J. Gonzales
Trans-Union Customs Service, Inc.
11941 S. Prairie Avenue
Hawthorne, California 90250

RE: The tariff classification of three children's sneakers from the Philippines.

Dear Mr. Gonzales:

In your letter dated August 29, 1990, you requested a tariff classification ruling on behalf of your client, Trade Peak Enterprises Inc.

The samples which you have submitted are described as follows:

TP-201 Is a high top child's sneaker with a textile upper and rubber and/or plastic outer sole. The upper has a rubber toe cover as well as a folding textile patch (which covers a space for a name and address tag). The patch is located on the side of the upper, and it is stitched to the bottom of the upper. It is held against the upper by means of a hook-and-loop fastener. The shoe has a lace up closure and a rubber foxing tape which fully encircles the shoe.

TP-202 Is a child's sneaker with a leather upper and rubber and/or plastic outer sole. The upper has a textile trim, rubber toe cover, and a folding leather patch (which covers a space for a name and address tag). The patch is located on the side of the upper, and it is stitched to the bottom of the upper. It is held against the upper by means of a hook-and-loop fastener. The shoe has a lace up closure.

TP-203 Is a child's sneaker with a rubber and/or plastic upper and outer sole. The upper has several plastic overlays, and a folding plastic patch (which covers a space for a name and address tag) on the side which is stitched to the bottom of the upper and held against the upper by means of a hook-and-loop fastener. The shoe has a lace up closure as well as a rubber foxing tape in the front area around the toe portion of the shoe. We estimate that this tape encircles only 30% of the shoe.

We also 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 further note that you have stated that the individual values of the subject shoes are all over $3.00 but less than $6.50 per pair.

The applicable subheading for the style TP-201 sneaker will be 6404.11.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately of textile materials (noting 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 external surface of the outer sole is predominately rubber and/or plastics; which is "athletic footwear"; which has a foxing-like band almost wholly of rubber or plastics; and which is valued over $3.00, but not over $6.50 per pair. The rate of duty will be $.90 per pair plus 37.5% ad valorem.

The applicable subheading for the style TP-202 sneaker will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately leather (noting than 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, plastic, or composition leather; 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 wearer's ankle bone; which is worn by children (American size 11 1/2 or smaller), or is other than only worn by males (i.e. unisex); and which is valued over $2.50 per pair. The rate of duty will be 10% ad valorem.

The applicable subheading for the style TP-203 sneaker will be 6402.99.15, 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"; in which the upper's external surface is over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of it; 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 does not have a foxing-like band; and which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be 6 per cent ad valorem.

This ruling is being issued under the provisions of Section l77 of the Customs Regulations (l9 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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