The tariff classification of a child's cold weather shoefrom Taiwan.

NY 864672 JULY 24,1991 CLA-2-64:S:N:N3D:347-T 864672 CATEGORY: Classification TARIFF NO.: 6402.91.50 Ms. Mary Murphy Reebok International Ltd. 100 Technology Center Drive Stoughton, MA 02072 RE: The tariff classification of a child's cold weather shoe from Taiwan. Dear Ms. Murphy: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : June 21, 1991 (received on June 28, 1991) DESCRIPTION OF MERCHANDISE : A child's/toddler's hi-top shoe, style #K75052M "Bobsled", with a plastic immitation leather upper, a lace closure, a thick synthetic fleece lining, and a cemented-on, molded rubber/plastic bottom which overlaps the upper by 3/16 of an inch or more around approximately 52 percent of the shoe's perimeter. A separate sample of the shoe's molded bottom was also provided. We consider this shoe to have a foxing-like band. HTS PROVISION : Certain footwear in Chapter 64 HTS SUBHEADING : 6402.91.50 RATE OF DUTY : 37.5 percent ad valorem 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 New York Seaport