The tariff classification of an infant's textile shoe from China.

NY C84101 February 23, 1998 CLA-2-64:RR:NC:TP:347 C84101 CATEGORY: Classification TARIFF NO.: 6404.19.50 Mr. Kevin Maher C-Air Customhouse Brokers, Inc. 153-66 Rockaway Blvd. Jamaica, N.Y. 11434 RE: The tariff classification of an infant's textile 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 textile shoe. The submitted sample is an infant's closed heel/closed toe slip-on casual shoe which you state has an upper made of 100% cotton canvas that is elasticized on both sides of the instep, and a PVC injected outer sole. The sole overlaps the upper by more than 1/8 inch around the entire perimeter of the shoe. You state that the shoe is valued at $1.57 per pair. The applicable subheading for the textile shoe will be 6404.19.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately of textile materials, in which the outer sole's external surface is predominately rubber and/or plastic, which is of the slip-on type, which has a foxing-like band applied or molded at the sole and overlapping the upper, which is 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