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NY A84467



July 3, 1996

CLA-2-64:R:N3:347 A84467

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.60

Mr. John B. Pellegrini
Ross & Hardies
65 East 55th Street
New York, NY 10022-3219

RE: The tariff classification of children's footwear from China.

Dear Mr. Pellegrini:

This ruling replaces the one issued to you on July 3, 1996.

In your letter dated June 3, 1996, you requested a classification ruling on behalf of your client, Payless ShoeSource Inc.

You have submitted a sample of a child's three eyelet lace oxford with an outer sole and upper of rubber or plastic. You identify the shoe as Lot No. 9434. In addition, you have provided a sample of the unit molded rubber bottom used on this shoe. This unit molded bottom, which you identify as Style SM-004-7, is not a subject of this ruling. You state that the upper of this shoe is more than 90 percent rubber/plastic.

Examination of the overlap of the upper by the unit molded sole reveals an overlap of more than 3/16 inch which substantially encircles the entire shoe. Lot No. 9434 has a foxing-like band. The applicable subheading for this shoe will be 6402.99.60, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, other, valued not over $3/pair. The rate of duty will be 48 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

If you have any questions regarding this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890.

Sincerely,

Roger J. Silvestri
Director

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