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NY 863647


May 29, 1991

CLA-2-64:S:N:N3D:347-T 863647

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.60

Mr. Jose F. Aguayo
Air-Mar Shipping, Inc.
S.P.O. Box 3586
Old San Juan, PR 00901

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

Dear Mr. Aguayo:

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 : May 16, 1991

ON BEHALF OF : Samuel Albors

DESCRIPTION OF
MERCHANDISE : A child's low-top athletic style shoe marked item number P65P8-1. The shoe has an all plastic upper, a two eyelet front lace closure with a "hook and loop" top strap secured through a plastic D-ring, and a simultaneously molded rubber/plastic bottom which overlaps the upper. We consider this shoe to have a foxing-like band.

HTS PROVISION : Certain footwear in Chapter 64

HTS SUBHEADING : 6402.99.60 (assuming valued not over $3/pair)

RATE OF DUTY : 48 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

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