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NY 871970

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March 24, 1992

CLA-2-64:S:N:N3D-JG-347:871970

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.15

Mr. David A. Schlenger
H.Z. Bernstein Co. Inc.
One World Trade Center
Suite 1973
New York, N.Y. 10048

RE: The tariff classification of footwear from China

Dear Mr. Schlenger:

In your letter dated March 3, 1992, on behalf of S. Goldberg and Co., Inc., you requested a tariff classification ruling.

Style "Cinderella" is a children's athletic style shoe with a PVC upper and a rubber and/or plastic sole. It has a narrow textile topline trim, a textile mustache, and pull through straps with hook and loop closures.

The applicable subheading for this shoe will be 6402.99.15, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which over 90 percent of the external surface area is rubber or plastics. The rate of duty will be 6 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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