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NY D80896




August 17, 1998

CLA-2-64:RR:NC:TP:347 D80896

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.90

Mr. Tom Paciaffi
Coronet Brokers Corp.
P.O. Box 300764
Cargo Bldg. 80, John F. Kennedy Intl. Airport Jamaica, N.Y. 11430

RE: The tariff classification of a child's soft textile shoe from China.

Dear Mr. Paciaffi:

In your letter dated August 3, 1998, written on behalf of your client, Pyramid Handbags, you requested a tariff classification ruling.

You have submitted a sample of what you refer to as a pair of man-made fiber, plush children's slipper, with a no-skid sole and a frog's head attached, item #PHW 2112-S. The upper is made up of a plush textile material and the outer sole is made up of a textile material which is covered with an evenly spaced pattern of protruding rubber/plastic dots. Due to the soft textile outer sole and lack of a semi-rigid midsole, more of the textile material contacts the ground than rubber/plastic. Therefore, the constituent material of the outer sole for this shoe is considered to be textile.

The applicable subheading for the infant's textile shoe will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 upper, by weight, predominately consists of fibers other than vegetable fibers or wool, and which has a line of demarcation between the sole and the upper. 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 212-466-5890.

Sincerely,

Robert B. Swierupski
Director,

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