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NY A84325



July 1, 1996

CLA-2-64:K:TC:C9:D23 A84325

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.1850

Mr. Ezekiel Silvera
President
Morini Fashions, Inc.
P.O. Box 230274
Brooklyn, NY 11223

RE: The tariff classification of a shoe from China.

Dear Mr. Silvera:

In your letter dated June 3, 1996 you requested a tariff classification ruling.

You included a sample, your reference number 1900SH, and described it as a boy's shoe with an outer sole and upper of rubber/plastics. You indicated that the shoe is not to be used for athletics, but for regular daily wear. The shoe will be imported from China.

The applicable subheading for the shoe will be 6402.99.1850, Harmonized Tariff Schedule of the United States, which provides for other footwear with outer soles and uppers of rubber or plastics; other footwear; other; having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather); other; other; other; for youths and boys. The duty rate will be 6% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations.

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,

Thomas Mattina

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