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NY D81190

September 3, 1998

CLA-2-64:RR:NC:TP:347 D81190


TARIFF NO.: 6405.20.90

Mr. Ken August
Fun World
80 Voice Road
Carle Place, N.Y. 11514

RE: The tariff classification of an infant's soft textile shoe from China.

Dear Mr. August:

In your letter dated August 17, 1998, you requested a tariff classification ruling.

You have submitted a sample of what you refer to as "Halloween Baby Shoes, #9689." You state that the upper is made of man-made textile material. The outer sole is also made of a soft textile material which is covered with an evenly spaced pattern of what we assume to be protruding rubber/plastic dots. The shoe also features an elasticized collar and a sewn-on cat's head over the toes. Due to the soft textile outer sole and lack of a semi-rigid midsole, more of the textile material contacts the ground than rubber/plastics. Therefore, the constituent material of the outer sole for this shoe is considered to be textile.

The applicable subheading for the infant baby shoes 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.


Robert B. Swierupski

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