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NY 853490




CLA-2-64:S:N:N3D:347-T 853490

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.70; 6404.11.70

Ms. Patricia J. Kittel
C.O. Lynch Enterprises, Inc.
400 Stinson Blvd.
Minneapolis, Minnesota 55413

RE: The tariff classification of two children's athletic style shoes from China.

Dear Ms. Kittel:

In your letter dated June 12, 1990, you requested a tariff classification ruling.

The submitted samples are described as follows:

Sample #1 - A child's low-top athletic style shoe with a functionally stitched plastic upper that has extensive plastic overlays and reinforcements at the heel, around the toes, over the eyelets and at the sides, a four eyelet lace closure and a padded ankle collar. The shoe also has a cemented-on, two color, molded rubber/plastic bottom which overlaps the upper. The height of the overlap varies from as much as 1/2 inch for the extended front bumper portion around the toes, to about 1/8 inch for the highly noticeable molded blue striped portion that completes the encirclement of the upper's remaining lower periphery. We consider this shoe to have a foxing-like band.

Sample #2 - A child's low-top athletic style shoe with a predomi-nately textile upper that has textile and plastic overlays and rein- forcements at the heel, around the toes, over the eyelets and at the sides, a four eyelet lace closure and a padded ankle collar. The shoe has a two color molded, jogger-type bottom which rolls up to overlap the upper by about 1/2 inch at the front of the toe, and has an additional overlap of more than 1/16 inch, measured at the sole, around the upper's remaining lower periphery.

We note that you have not provided a value for these two athletic style shoes and we will presume, for the purpose of this ruling, that they are both valued at over $3.00 but not over $6.50 per pair. The applicable subheading for the child's shoe described as Sample #1 will be 6402.99.70, 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; 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 is below the top of the wearer's ankle bone; which is not designed to be a protection against water, oil, or cold or inclement weather; which has a foxing-like band; and which is valued, we presume, over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5 percent ad valorem.

The applicable subheading for the shoe described as Sample #2 will be 6404.11.70, HTS, which provides for footwear, in which the upper's external surface is predominately textile materials (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 predomi-nately rubber and/or plastics; which is athletic footwear; in which the upper's external surface is still 50% or less leather even after every leather accessory and reinforcement present is included as part of the upper's external surface; which is valued, we presume, over $3.00 but not over $6.50 per pair; and which has soles which overlap the upper other than at the toe or heel.

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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