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NY B83603



April 29, 1997

CLA-2-64:K:TC:A4:D23 B83603

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.1815

Mr. Irwin A. Seltzer
H. Z. Bernstein Co., Inc.
2975 Kennedy Boulevard
Jersey City, NJ 07306

RE: The tariff classification of a shoe from China.

Dear Mr. Seltzer:

In your letter dated March 27, 1997 your company requested a tariff classification ruling on behalf of your client, S. Goldberg & Co., Inc.

You included a sample, style number AV196CSS-C, and described it as a children's athletic shoe with a PVC upper and a thermal plastic rubber sole. The shoes will be imported from China. The shoe is being returned as requested.

The applicable subheading for the shoes will be 6402.99.1815, 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; tennis shoes, basketball shoes, gym shoes, training shoes and the like. 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,

John J. Martuge

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