The tariff classification of children’s textile footwear from China.

NY F88130 July 5, 2000 CLA-2-64:RR:NC:TP:347 F88130 CATEGORY: Classification TARIFF NO.: 6404.19.35, 6404.19.80, 6405.20.90 Ms. Sharon Sacks BBC International Ltd. 1515 N. Federal Hwy, Suite 206 Boca Raton, FL 33432 RE: The tariff classification of children’s textile footwear from China. Dear Ms. Sacks: In your letter dated June 15, 2000, you requested a tariff classification ruling. You have submitted samples for four styles of children’s shoes. You state that style “Blue Denim Child’s Clog,” name “Meister,” has an upper that is 100% cotton denim material. The shoe has a closed toe/open heel and an adjustable metal buckle closure across the instep. The outer sole is made of rubber/plastic material. The applicable subheading for style “Blue Denim Child’s Clog” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with open toes or open heels, with outer soles of rubber or plastics and uppers of textile material, which does not have a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper, footwear which is 10% or more by weight of rubber or plastics. The rate of duty will be 37.5% ad valorem. You state that style “Pink Child’s Clog,” is made up of a mesh textile upper with an adjustable cinch closure, closed toe and closed heel, and a rubber/plastic outer sole that features a foxing-like band that overlaps the upper by more than 3/16 of an inch all around the shoe’s perimeter. You state that the shoe is valued at $6.55 per pair. You state that style “Purple Beachwear Child’s Shoe” is made up of a neoprene textile upper and a rubber/plastic outer sole that features a foxing-like band that overlaps the upper by more than 3/16 of an inch all around the shoe’s perimeter. The shoe also has a closed toe and heel and is of the slip-on type. You state the shoe is valued at $6.55 per pair. The applicable subheading for styles “Pink Child’s Clog” and “Purple Beachwear Child’s Shoe” will be 6404.19.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper’s external surface is predominately of textile materials, in which the outer sole’s external surface is predominately of rubber and/or plastics, footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper, footwear valued over $6.50 but not over $12.00 per pair. The rate of duty will be 90 cents per pair plus 20% ad valorem. You state that style “Crab Slipper” is made up of a spun polyester terry upper. The outer sole is also made of a soft textile material that is covered with an evenly spaced pattern of what we assume to be protruding rubber/plastic dots. Visual examination indicates that the external surface area of the outer sole is predominated by the textile material. Therefore, the constituent material of the outer sole for this shoe is considered to be textile. The applicable subheading for style “Crab Slipper” 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