The tariff classification of footwear from China

NY M80992 March 22, 2006 CLA-2-64:RR:NC:SP:247 M80992 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. John Mattson North Star World Trade Services, Inc. 1060 Lone Oak Road Suite 112 Eagan, MN 55121 RE: The tariff classification of footwear from China Dear Mr. Mattson: In your letter dated February 27, 2006, on behalf of your client Manhattan Toy, you requested a tariff classification ruling. The submitted sample, identified as Item # 204030 “Tiny Toes Baby Booties,” is a pair of indoor use infant’s shoes with textile uppers and predominately textile soles. You indicate that the uppers are constructed of polyester knit plush textile fabric, resemble rabbits complete with long ears, eyes, padded noses and tails, and have hook-and-loop closures behind the heels. The outer soles are separately attached to the uppers by sewing and are made of a textile fabric material that includes a small, round, 1-inch diameter plastic traction patch. The pair of booties is imported packed ready for sale in a square, transparent vinyl plastic bag with snap closures and with a single loop handle to facilitate hanging on a retail display rack. The applicable subheading for the infant shoes, identified as Item #204030 “Tiny Toes Baby Booties,” will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other 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 fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories or 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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