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June 10, 1999

CLA-2-64:RR:NC:TP:347 E82374


TARIFF NO.: 6404.19.35

Mr. Michael S. O’Rourke
Rode & Qualey
295 Madison Avenue
New York, N.Y. 10017

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

Dear Mr. O’Rourke:

In your letter dated May 19, 1999, written on behalf of your client, EJ Footwear Corp., you requested a tariff classification ruling.

You have submitted a sample of an infant’s shoe which you state has an upper composed of denim textile fabric and an outer sole composed of textile fabric with applied rubber/plastic traction dots. You also state that the shoe contains a removable soft insole made from terry cloth, polyurethane foam, latex foam, and 100% cotton sheeting. One of these inner sole layers, which we believe is what you refer to as “latex foam,” is considered semi-rigid in nature. Due to the presence of this semi-rigid inner sole, the plastic dots constitute the greatest surface area in contact with the ground and, therefore, plastic is the constituent material of the outer sole of this shoe.

The applicable subheading for the infant shoe will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials, with outer soles of rubber or plastics. The rate of duty will be 37.5% 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 212-637-7089.


Robert B. Swierupski

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