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March 8, 1999

CLA-2-64:RR:NC:TP:347 D88666


TARIFF NO.: 6404.19.80

Mr. James J. Kelly
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of children’s textile shoes from Italy.

Dear Kelly:

In your letter dated February 24, 1999, written on behalf of your client, Brakkies Int’l Inc., you requested a tariff classification ruling.

You have submitted samples for four styles of children’s footwear. You state that all four styles are made up of textile uppers and rubber soles, are assembled by vulcanization, and are valued between $8.00 and $9.00 per pair. All four shoes cover the ankle and feature either a slide fastener or velcro-type closure. Style #19501 has a slide fastener located on the front of the shoe’s upper, style #19504 has a slide fastener located on one side of the upper, styles #19502 and #19503 feature a velcro closure across the instep.

The applicable subheading for the shoes will be 6404.19.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper external surface area is predominately textile materials, in which the outer sole’s external surface is predominately rubber and/or plastics, which is not “athletic” footwear, which is not designed to be a protection against water, oil, grease, or chemicals or cold or inclement weather, which has neither open toes nor open heels, which is held to the foot with the use of laces or buckles or other fasteners, footwear with soles which overlap the upper other than at the toe or heel, which are valued over $6.50 but not over $12.00 per pair. The rate of duty will be 90 cents per pair plus 20% 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 212-637-7089.


Robert B. Swierupski

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