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NY 887681

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July 15, 1993

CLA-2-64:S:N:N8:347-JG 887681

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.15

Mr. Manny Seligmann
Tower Group International, Inc.
4111-A Rose Lake Drive
P.O. Box 19169
Charlotte, North Carolina 28219

RE: The tariff classification of footwear from Taiwan and Indonesia.

Dear Mr. Seligmann:

In your letter dated June 23, 1993, on behalf of Family Dollar Stores, you requested a tariff classification ruling.

The items you have submitted are children's athletic shoes with PVC uppers and rubber/plastic soles. Style 17769N has a "Mickey Mouse" design and style I17786N has a "Minnie Mouse" design. Both styles have double hook and loop closures.

The applicable subheading for both shoes 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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