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April 5, 1999

CLA-2-64:RR:NC:TA:347 D89588


TARIFF NO.: 6402.91.4075

Mr. Kurt W. DeHaan
DeHaan Corporation
Bertram Business Center
1165 Linda Vista Drive, Suite 111
San Marcos, CA 92069

RE: The tariff classification of footwear from China

Dear Mr. DeHaan :

In your letter dated March 17, 1999 you requested a tariff classification ruling.

The two submitted half pair samples are both identically constructed hi-top, lace closure shoes for infants/toddlers, which you state are a boy’s and a girl’s model, and differ only in color. Both models have functionally stitched together PVC plastic uppers, 4 eyelet lace closures, a contrasting color midsole wrap and a cemented on, non-overlapping, flat, rubber/plastic outer sole. The shoes also feature making a squeaking sound when the wearer walks with them.

The applicable subheading for this infants/toddlers shoe will be 6402.91.4075 , Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and the outer sole’s external surfaces are predominately rubber and/or plastics; which is not “sports footwear”; which covers the ankle; in which the upper’s external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which has an upper that is entirely of stitched construction down to 3 centimeters or less from the top of the outer sole; and which does not have a foxing-like band. The rate of duty will be 6% 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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