The tariff classification of toddler’s shoes from China.

NY F87353 May 19, 2000 CLA-2-64:RR:NC:TP:347 F87353 CATEGORY: Classification TARIFF NO.: 6402.99.30, 6404.19.35, 6405.20.90 Ms. Sharon Sacks BBC International Ltd. 1515 N. Federal Hwy., Suite 206 Boca Raton, FL. 33432 RE: The tariff classification of toddler’s shoes from China. Dear Ms. Sacks: In your letter dated May 10, 2000, you requested a tariff classification ruling. You have submitted samples for four styles of toddler’s shoes. All four shoes feature the trade name “Weebok” either someplace on the upper or on the insole. You state style “Toddler Gipsy” (T0002965) is made up of a PU upper, jute foxing, and a rubber/plastic outer sole. This shoe has an open toe and heel, and there is a band across the instep and back of the heel, with an adjustable hook loop closure, made of textile material. Visual examination of the shoe indicates that the greatest external surface area of the upper (ESAU) is rubber/plastic. The applicable subheading for style “Toddler Gipsy” will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which not over 90% of the external surface area is rubber or plastics, footwear with open toes or open heels. The rate of duty will be 37.5% ad valorem. Style “Toddler Lil Tonga” (T0002020) has an upper made of textile material, with rubber/plastic straps which will be considered accessory/reinforcement as described in Note 4(a), Chapter 64, Harmonized Tariff Schedule of the United States (HTS). The shoe has a PU outer sole. Style “Toddler Lil Rafter” (T0002023) is made up of a textile upper and a PU outer sole. Both shoes feature closed toes and heels. The applicable subheading for styles “Toddler Lil Tonga” and “Toddler Lil Rafter” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics, and uppers of textile materials, footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, which is 10% or more by weight of rubber or plastics. The rate of duty will be 37.5% ad valorem. Style “Toddler Lil Chukki” (T0002126) is made up of a textile upper and textile outer sole. The shoe has a closed toe and heel, and an adjustable hook and loop closure. The applicable subheading for style “Toddler Lil Chukki” will be 6405.20.90, 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 the upper, by weight, predominately consists of fibers other than vegetable fibers or wool, and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% 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