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

NY C84100 February 20, 1998 CLA-2-64:RR:NC:TP:347 C84100 CATEGORY: Classification TARIFF NO.: 6402.99.60 Mr. Kevin Maher C-AIR Customhouse Brokers, Inc. 153-66 Rockaway Boulevard Jamaica, N.Y. 11434 RE: The tariff classification of a plastic infant's shoe from China. Dear Mr. Maher: In your letter dated February 4, 1998, written on behalf of your client, Childrens Place, you requested a tariff classification ruling for an infant's shoe with a plastic upper and plastic outer sole. You have submitted a sample of what you state is an infant's shoe, style 107W, which is made of 100% PVC (polyvinyl chloride), with a PVC injected outer sole. The shoe also features a lace-tie closure and a foxing-like band which overlaps the upper. You state that the shoes will be valued at $2.25 per pair. The applicable subheading for the plastic infant shoe will be 6402.99.60, 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, valued not over $3.00 per pair. The rate of duty will be 48% 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