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NY E88932

December 17, 1999

CLA-2-64:RR:NC:TP:347 E88932


TARIFF NO.:6404.19.35

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

RE: The tariff classification of a textile shoe from China.

Dear Mr. Hernandez:

In your letter dated December 6, 1999, you requested a tariff classification ruling.

You have submitted a sample of an infant’s “Pooh” textile shoe which you state is made up of a 100% cotton upper surface and a 100% cotton outer sole covered with an array of rubber/plastic protruding traction dots. The shoe has a closed heel and closed toe, and features a velcro closure across the instep which secures the shoe to the foot. You state there is also a layer of semi-rigid polyester fabric midsole material. Due to the presence of this semi-rigid plastic layer, the plastic dots constitute the greatest external 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 shoe will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of textile materials and outer soles of rubber or plastics. The rate of duty will be 37.5% ad valorem. The rate will remain the same in year 2000.

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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