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NY 848674




CLA-2-64:S:N:N3-D:347-T 848674

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.90

Tinka G. Andrade
Meldisco-Division of Melville Corp.
933 Macarthur Boulevard
Mahwah, New Jersey 07430

RE: The tariff classification of an infant's shoe from Korea.

Dear Ms. Andrade:

In your letter dated January 8, 1989, you requested a tariff classification ruling.

The submitted sample is an infant's high-top, 4 eyelet front lace shoe with a leather upper, a textile lining, and an outer sole consisting of both leather and rubber. The rubber is included on the bottom to provide skid resistance and is present at the heel and toward the front of this shoe in the form of two separate eliptical shaped disks, 1 inch and 1 1/2 inch in diameter respectively.

We have determined that for this fairly rigid shoe bottom, the constituent material having the greatest surface area in contact with the ground is rubber.

The applicable subheading for the infant's shoe described above will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately leather; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; in which the top of the upper covers most of the wearer's ankle bone; in which the sole is attached to the upper by a means other than welt stitched construction; and which is in children's American size 11 1/2 or smaller. The rate of duty will be 10 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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