The tariff classification of infant’s footwear from China

N249188 January 27, 2014 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.:  6405.90.9000 Ms. Stacy Cruz Marisol International 9020 N. May Avenue, Suite 190 Oklahoma City, OK 73120 RE:  The tariff classification of infant’s footwear from China Dear Ms. Cruz:In your electronic ruling request submitted on November 26, 2013 and your follow-up letter dated January 6, 2014 you requested a tariff classification ruling for five samples of infant footwear. You provided documentation that identifies the samples as follows:McCubbin Design I.D. #’s 4177, 4179,4181, 4182 and 4183, all of which have rubber or plastics uppers and predominantly textile material outer soles (65%) with rubber or plastics traction dots widely interspersed on them. All of these samples are infant “pre-walker” sandals with open-toes/closed heels and two part uppers (connected with straps), except for I.D. #4182 which has a closed toe/closed heel and an ankle strap. The toe portion of this sandal is completely covered with plastic glitter. I.D. #4183 has a two part upper and straps that are completely covered with plastic glitter. The plastic glitter portions of these two sample uppers, respectively, will be considered rubber or plastics for tariff classification purposes. I.D. #’s 4177, 4179 and 4181 have decorative ornamentation on their uppers, i.e. bow, rhinestone and pom-pom, respectively, which are not taken into account in determining the external surface area of the upper.  Since all of these samples are infant “pre-walker” sandals whereby the predominantly textile material outer soles are not designed to possess the characteristics required of outdoor footwear, we agree with your suggested classification under subheading 6405.90.9000, HTSUS. The applicable subheading for all five infant sandals identified as McCubbin Design I.D. #’s 4177, 4179, 4181, 4182 and 4183 will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers other than leather, composition leather or textile materials; other. The general rate of duty will be 12.5 percent 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/. 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 Stacey Kalkines at 646-733-3042.Sincerely, Gwenn Klein-Kirschner Acting Director National Commodity Specialist Division