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NY F80795

January 13, 2000

CLA-2-64:RR:NC:TP:347 F80795


TARIFF NO.: 6404.19.70, 6405.20.90

Ms. Sharon Sacks
BBC International Ltd.
1515 N. Federal Hwy., Suite 206
Boca Raton, FL 33432

RE: The tariff classification of footwear for toddler’s from China.

Dear Ms. Sacks:

In your letter dated December 22, 1999, you requested a tariff classification ruling.

You have submitted samples for three styles of toddler’s shoes. You state that all three shoes are valued at $3.50 per pair. All three shoes also feature the trademark name “Weebok” somewhere on the upper. You have not provided any identifying style names or numbers for two of the submitted samples. You state that the black colored toddler shoe has a velvet upper and a synthetic (rubber/plastic) outer sole, a closed toe and heel, and an adjustable velcro closure. The applicable subheading for the shoe will be 6404.19.70, 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 rubber and/or plastics, which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather, that is held to the foot with the use of laces or buckles or other fasteners, having soles (or midsoles, if any) of rubber or plastics which are not affixed to the upper exclusively with an adhesive, which has a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper. The rate of duty will be 90 cents per pair plus 37.5% ad valorem.

You state that style “Lil Plushy,” pattern # TCP14104WK, has a blue velvet upper, with exposed polyester for trim at the collar. The same velvet material also makes up the sole of this shoe. This shoe has a closed toe and closed heel, covers the ankle, and has a lace-tie closure. You state that the third sample submitted, the gray colored toddler shoe, has a fleece upper and fleece outer sole, a closed toe and closed heel, a lace-tie closure, and covers the ankle. The applicable subheading for these two shoes will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with uppers of textile materials, other. The rate of duty will be 12.5% 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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