The tariff classification of baby booties from China and India.

NY M81457 April 17, 2006 CLA-2-64:RR:NC:SP:247 M81457 CATEGORY: Classification TARIFF NO.: 6405.20.30 Ms. Linda M. Rasco Metro Customs Brokers Inc. 40 Miromar Drive, Suite 12 Champlain, NY 12919 RE: The tariff classification of baby booties from China and India. Dear Ms. Rasco: In your letter dated March 22, 2006, on behalf of your client Abond Corp., you requested a tariff classification ruling for two pairs of knit textile upper baby booties that have separately sewn-on textile material outer soles. Style #PB3004M is a pair of infant’s size “Baby Booties” with sock top uppers made of a knit textile fabric that is by weight of 80% cotton and 20% polyester fibers. This pair of baby shoes is pink in color and is identified and marked with a sewn-in tag, “Made in China.” Style #PB4950 is a pair of infant’s size “Baby Booties” with sock top uppers made of 100% cotton knit textile fabric. This pair of baby shoes is yellow in color and is identified and marked with a sewn-in tag, “Made in India.” Both these baby shoes have textile material uppers and separately applied textile material outer soles that are affixed to the uppers by sewing. They are classifiable in heading 6405, HTSUS, as Other Footwear. The applicable subheading for the two “Baby Booties,” identified as Style #PB3004M (China) and Style #PB4950 (India), will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, in which the outer 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 there is a line of demarcation between the sole and the upper; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (linings not included). The rate of duty will be 7.5% 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 samples 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