The tariff classification of infant’s footwear from China

NY J85878 July 22, 2003 CLA-2-64:RR:NC:347: J85878 CATEGORY: Classification TARIFF NO.: 6402.91.40, 6405.90.90 Ms. Lily Shiu Annie Chik (CHB) 147-39 175th Street, Rm. # 217 Jamaica, NY 11434 RE: The tariff classification of infant’s footwear from China Dear Ms. Shiu: In your letter dated June 25, 2003, you requested a tariff classification ruling on behalf of International Intimates Inc. for four samples of infant’s footwear. You identify the samples as follows: 1. Style # Z805 -PVC Upper & Sole 2. Style # Z806GW - PVC Upper & Sole 3. Style # Z808 - PVC Upper, Textile with PVC dots outsole (the surface areas of the sole over 70% textile) 4. Style # Z809B - PVC Upper, Textile with PVC dots outsole (the surface areas of the sole over 70% textile) Styles # Z805 is an infant’s plastic shoe with a lace tie closure. The shoe covers the ankle. The upper and outer sole are entirely rubber/plastics material. Style # Z806GW is an infant’s plastic shoe with a strap/buckle closure. The shoe covers the ankle. The upper and outer sole are entirely rubber/plastics material. The shoe has a textile bow minimally stitched to the toe area. The applicable subheading for styles # Z805 and # Z806GW, will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber/plastics, other, covering the ankle. The general rate of duty will be 6 percent ad valorem. Style # Z808 and # Z809B are infant’s shoes with uppers of predominantly rubber/plastics and outer soles of predominantly textile material. The shoes cover the ankle and both have lace tie closures. The applicable subheading for styles # Z808 and # Z809B, will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, other. The general rate of duty will be 12.5 percent 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division