The tariff classification of footwear from China

NY K84074 March 19, 2004 CLA-2-64:RR:NC:SP:247 K84074 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Sherri Desjardins Menlo Worldwide Trade Services 1555 W. 23 Street Dallas, TX 75261 RE: The tariff classification of footwear from China Dear Ms. Desjardins: In your letter dated March 7, 2004, on behalf of OshKosh B’Gosh, you requested a tariff classification ruling. The submitted sample footwear is called a “Snuggly Bootie” and identified as Style NO748. It is a soft textile fabric baby shoe, that you state is made of 100% polyester knitted polar fleece textile material. The “bootie” has a textile upper that covers the wearer’s ankle, a metal snap instep closure and a separately sewn-on textile outer sole. You state that this baby shoe will be imported in Newborn sizes zero to eighteen months. The applicable subheading for this baby (crib wear) shoe identified as a “Snuggly Bootie” Style NO748, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of textile material and outer soles of other than rubber, plastics leather or composition leather, other. 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division