The tariff classification of footwear from China

NY L87443 September 8, 2005 CLA-2-64:RR:NC:SP:247 L87443 CATEGORY: Classification TARIFF NO.: 6403.99.90 Ms. Karen Wilder Gymboree Manufacturing, Inc. 500 Howard Street San Francisco, CA 94105 RE: The tariff classification of footwear from China Dear Ms. Wilder: In your letter dated August 24, 2005 you requested a tariff classification ruling. The submitted half pair sample, which is identified as SKU #100002166 and which you state is an infant girl’s size slip-on “crib shoe” with a textile bow at the instep. The shoe has a predominately leather upper and a sewn-on rubber/plastic, brushed and/or abraded polyurethane plastic material outer sole that contacts the ground. This suede-like, ruffed and brushed polyurethane plastic covered material sole does not have, as you state, a “napped textile fiber” material external surface area in contact with the ground. Therefore, your suggested classification for this shoe under 6405.10.0090, HTS, as having a ”textile” material outer sole and a mostly leather external surface area upper is not applicable. You state that this shoe will be valued at over $2.50 per pair. The applicable subheading for the infant’s size “crib shoe” identified as SKU #10002166, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with upper’s predominately of leather (excluding accessories and reinforcements) and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; for other persons. The rate of duty will be 10% 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division