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NY C88480

June 18, 1998

CLA-2-64:RR:NC:TP:347 C88480


TARIFF NO.: 6405.20.90

Mr. Rafael Hernandez

The Disney Store, Inc.

101 North Brand Boulevard

Suite 1000

Glendale, CA 91203

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

Dear Mr. Hernandez:

In your letter dated May 28, 1998, you requested a tariff classification ruling.

You have submitted a sample of an infant's textile shoe, style #LW19689, which you state has an upper made of 100% acrylic and an outer sole made of 100% polyester which is covered with an evenly spaced pattern of protruding rubber/plastic dots. The shoe also has an elasticized collar and a sewn-on animal head over the toes featuring Disney's Winnie the Pooh's "Tigger." 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'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.


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