The tariff classification of a soft textile shoe from China and Sri Lanka.

NY F86586 May 17, 2000 CLA-2-64:RR:NC:TP:347 F86586 CATEGORY: Classification TARIFF NO.: 6405.20.30 M. Lane Prestige Toy Corporation 140 Route 17 North – Suite 269 Paramus, N.J. 07652 RE: The tariff classification of a soft textile shoe from China and Sri Lanka. Dear M. Lane: In your letter dated April 25, 2000, you requested a tariff classification ruling. You have submitted a sample of what you refer to as “Flatso Slippers,” which are a pair of infant’s soft textile shoes in the shape of an elephant’s head. You state the upper is made of cotton material. There is a rattle in one of its ears, which you state stimulates the baby’s senses. The shoes also possess a separately applied outer sole of soft textile material. The sample is marked “Made in Sri Lanka,” and you ask for the duty rate of the shoes if imported from China. The applicable subheading for the “Flatso Slippers” will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile materials, in which there is a line of demarcation between the sole and the upper, and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (lining, accessories and reinforcements not included). The rate of duty from China or Sri Lanka 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