The tariff classification of infant’s shoes from China.

NY E86388 September 23, 1999 CLA-2-64:RR:NC:TP:347 E86388 CATEGORY: Classification TARIFF NO.: 6403.59.90, 6404.20.20, 6405.20.30 Ms. Sharon Sacks BBC International Ltd. 1515 N. Federal Hwy, Suite 206 Boca Raton, FL 33432 RE: The tariff classification of infant’s shoes from China. Dear Ms. Sacks: In your letter dated August 23, 1999, you requested a tariff classification ruling. You have submitted four styles of infant’s footwear. You state that the the “Nubuck Leather Ballerina” has an upper and outer sole of leather with the logo name “Weebok” written on the velcro closure strap across the instep, and is valued at $4.00 per pair. The “Visa Terry Ballerina” has an upper made of cotton jersey and an outer sole of nubuck leather, also with the logo name “Weebok” written on the velcro closure strap across the instep and is valued at $2.25 per pair. The “Corduroy Stretch Bootie” has an upper and outer sole of 100% cotton and is valued at $2.25 per pair. The “Canvas Bootie” has a lace-tie closure and is made of a cotton upper and cotton outer sole, with the logo name “Baby Bugs” written on the upper, and is valued at $2.25 per pair. The applicable subheading for the “Nubuck Leather Ballerina” shoe will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and leather outer soles, not covering the ankle, for other persons. The rate of duty will be 10% ad valorem. The applicable subheading for the “Visa Terry Ballerina” shoe will be 6404.20.20, 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, in which the shoe, by weight, is not over 50% as a total of textile, rubber and plastic materials, and which is not valued over $2.50 per pair. The rate of duty will be 15% ad valorem. The applicable subheading for the “Corduroy Stretch Bootie” and the “Canvas Bootie” will be 6405.20.30, HTS, which provides for footwear 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. 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