CLA-2 CO:R:C:G 088776 NLP

Mr. Daniel E. Wolf
Corporate Traffic Manager
The Stride Rite Corporation
5 Cambridge Center
Cambridge, MA 02142

RE: Modification of Pre-entry classification 855760; children's shoes

Dear Mr. Wolf:

On October 9, 1990, a pre-entry classification (PC) was issued to your company classifying certain children's footwear. After reviewing the subject classifications, we have determined that the pre-entry classification of the "Wendy" shoe style was incorrect.

PC 855760 classified the "Wendy" style children's shoe in subheading 6403.51.90, HTSUSA, which provides for other footwear with outer soles of leather and uppers of leather, covering the ankle, for other persons. The rate of duty for this subheading is 10 percent ad valorem. The "Wendy" is correctly classified in subheading 6403.59.15, HTSUSA, which provides for footwear with outer soles of leather and uppers of leather, other, turn or turned footwear. The rate of duty is 2.5 percent ad valorem.

PC 855760 is modified accordingly.

Sincerely,

John Durant, Director
Commercial Rulings Division