The tariff classification of infant textile footwear from China.

NY G85605 January 16, 2001 CLA-2-64:RR:NC:TP:347 G85605 CATEGORY: Classification TARIFF NO.: 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 infant textile footwear from China. Dear Ms. Sacks: In your letter dated January 2, 2000, you requested a tariff classification ruling. You have submitted four styles of infant’s shoes. Style #81004 has an upper made up of what you state is cotton textile material, with a PVC outer sole. This is a slip-on shoe with a closed toe and closed heel, and has no closures. The applicable subheading for style #81004 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. You state that style #81352 is made up of a velvet textile upper and a velvet textile outer sole. The shoe features a hook and loop closure on the upper. You state that style #81250 is made up of a pu suede upper and a pu suede outer sole. There is also a cinch-lace closure on the upper. Due to the significant amount of textile fibers visible and tactile on the surface of these two shoes, styles #81352 and #81250 both have uppers and outer soles of textile material. The applicable subheading for style #81352 and style #81250 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. We cannot provide you with a classification for style #81700 because we need an external surface area percentage measurement of the rubber/plastic and textile materials that make up the upper of this shoe. When this information is available, you may wish to consider resubmission of your request for this style. 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