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NY L80277




October 28, 2004

CLA-2-63:RR:NC:N3:351 L80277

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9889

Antonio M. Davis Sr.
1524A Lakeside Drive
Lynchburg, Virginia 24501

RE: The tariff classification of an educational shoe device from Sri Lanka

Dear Mr. Davis:

In your letter that was received in this office on October 18, 2004, you requested a tariff classification ruling.

The submitted sample, identified as “Sneeks,” is an educational device intended for children and learning-disabled people to learn how to lace a shoe and tie a shoelace into a bow. Measuring approximately 12” x 5”, the item consists of a flexible plastic sole covered with fabric. Attached to the top of the sole is a fabric shoe “upper” with a sneaker lace laced through metal eyelets. You indicate that it is not intended to be worn as an actual shoe nor is it intended to be used as a toy.

The applicable subheading for the educational shoe device will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles of textile, other. The rate of duty will be 7 percent ad valorem.

The sample will be returned as requested.

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

A copy of the ruling 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 the ruling, contact National Import Specialist Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

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