The tariff classification of footwear from China

NY G85754 January 25, 2001 CLA-2-64:RR:NC:TA:347 G85754 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. Kevin Maher C-Air Customhouse Brokers 153-66 Rockaway Boulevard Jamaica, NY 11434 RE: The tariff classification of footwear from China Dear Mr. Maher: In your letter dated January 16, 2001, on behalf of The Children’s Place, you requested a tariff classification ruling. The submitted sample, identified as Style #D847710, is a pair of infant’s sized slippers with 100% polyester textile fleece-like material uppers and separately sewn-on polyester textile outer soles. The slipper covers the wearer’s ankle and has a cemented-in textile faced foam plastic insole. It also has a small decorative heart shape cutout and a textile bow at the instep. The applicable subheading for this baby slipper, identified as Style #D847710, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole’s external surface is not predominately rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which the upper, by weight, consists of fibers other than vegetable fibers or wool (linings, accessories and reinforcements not included); and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem. We are returning the sample as you requested. 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