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

NY D88434 March 5, 1999 CLA-2-64:RR:NC:TP:347 D88434 CATEGORY: Classification TARIFF NO.: 6405.20.30 Ms. Kristen Gibson Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of an infant’s soft textile shoe from China. Dear Ms. Gibson: In your letter dated February 5, 1999, you requested a tariff classification ruling. You have submitted a sample of what you refer to as baby booties, style #7279B, which is made of 100% knitted cotton with a 100% woven cotton bottom with PVC “dot grippers” on the outer sole. Due to the soft textile outer sole, and lack of a semi-rigid or rigid midsole, more of the textile material contacts the ground than rubber/plastics. Therefore, the constituent material of the outer sole for this shoe is considered to be textile. The applicable subheading for the shoe will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the largest fabric of the upper consists, by weight, predominately of vegetable fibers such as cotton or flax (lining, accessories or reinforcements not included), which has a line of demarcation between the sole and upper. The rate of duty will be 7.5% ad valorem. The submitted sample is not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirement of 19 U.S.C. §1304. Accordingly, the shoe would be considered not legally marked under the provisions of 19 C.F.R. §134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit”. 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division