United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E88129 - NY E88185 > NY E88129

Previous Ruling Next Ruling
NY E88129

October 19, 1999

CLA-2-64:RR:NC:TP:347 E88129


TARIFF NO.: 6404.19.50

Mr. Rafael Hernandez
The Disney Store, Inc.
101 North Brand Boulevard
Suite 1000
Glendale, CA 91203-2671

RE: The tariff classification of textile infant footwear from China.

Dear Mr. Hernandez:

In your letter dated October 4, 1999, you requested a tariff classification ruling.

You have submitted two samples of infant’s footwear, “Infant’s Boy Pooh New England Lighthouse Shoes,” style #JH2061 and “Infant’s Girl Pooh New England Lighthouse Shoes,” style #JH2062. Both shoes have closed toes and closed heels. You state that the external surface area of the upper (ESAU) for both shoes are made up of mostly cotton textile material. The outer sole is also made up of textile material which is covered with an array of protruding rubber/plastic dots. There is also a layer of semi-rigid foam plastic midsole material in each shoe. The dots constitute the greatest external surface area in contact with the ground and, therefore, plastic is the constituent material of the outer soles of these shoes. Both shoes also feature closures; the “Infant Boy Pooh” has a lace-tie closure and the “Infant Girl Pooh” has an adjustable velcro-type closure across the instep.

The applicable subheading for the shoes will be 6404.19.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper’s external surface is predominately of textile materials, in which the outer sole’s external surface is predominately of rubber and/or plastics, which is other than athletic footwear, which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather, which is of the slip-on type and held to the foot with the use of laces or buckles or other fasteners, which do not have soles or midsoles, if any, of rubber or plastics which are affixed to the upper exclusively with an adhesive, and which are not valued over $3.00 per pair. The rate of duty will be 48% 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

Previous Ruling Next Ruling

See also: