The tariff classification of footwear from China or Hong Kong

NY E82176 June 8, 1999 CLA-2-64:RR:NC:TA:347 E82176 CATEGORY: Classification TARIFF NO.: 6404.20.40 Ms. Cynthia Bush Everitt Silverspoon Limited 6919 Briar Lane Sun Prairie, WI 53590 RE: The tariff classification of footwear from China or Hong Kong Dear Ms. Everitt: In your letter dated May 20, 1999 you requested a tariff classification ruling. The submitted sample, Style #SP-002, is an infant’s shoe, with a chrochet textile upper complete with bunny ears and tail, and a separately stitched-on suede leather outer sole. You indicate that this item is valued at $15.00 per pair. The applicable subheading for this baby shoe, Style #SP-002, will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately leather or composition leather; which is under 10% by weight of rubber and plastics; and which is valued over $2.50 per pair. The rate of duty will be 10% 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division