The tariff classification of a child's plastic shoe from China.

NY C84104 February 20, 1998 CLA-2-64:RR:NC:TP:347 C84104 CATEGORY: Classification TARIFF NO.: 6402.99.80 Ms. Ann Marie Nelson Circle International, Inc. 23119 66th Avenue South Kent, Washington 98032 RE: The tariff classification of a child's plastic shoe from China. Dear Ms. Nelson: In your letter dated February 5, 1998, written on behalf of your client, International Seaway Trading, you requested a tariff classification ruling for a shoe with a plastic upper and plastic outer sole. You have submitted a sample of a child's shoe with a leather upper and a rubber/plastic outer sole. You state that the actual shoe which you plan to import will be of the same style but will be made up of a PU material (imitation leather) instead of the enclosed sample made of leather. This shoe also features a lace-tie closure and a foxing-like band overlapping the upper. You state that the shoe will be valued at $8.43 per pair. The applicable subheading for the child's plastic shoe will be 6402.99.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, with a foxing-like band applied or molded at the sole and overlapping the upper, which is valued over $6.50 but not over $12.00 per pair. The rate of duty will be 90 cents per pair plus 20% 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 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 Richard Foley at 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division