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NY F81218

January 7, 2000

CLA-2-64:RR:NC:TP:347 F81218


TARIFF NO.: 6403.91.90, 6404.19.35

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

RE: The tariff classification of children’s shoes from China.

Dear Mr. DeHaan:

In your letter dated December 15, 1999, you requested a tariff classification ruling.

You have submitted samples for three styles of children’s shoes. You state that style #2580 is a child’s hi-top shoe with a leather upper, a rubber/plastic outer sole, a side slide fastener and a lace-tie closure. You state that, what you identify as item #2, is a child’s moccasin-style boot, which features a suede leather upper, rubber/plastic outer sole, and a side slide fastener. The applicable subheading for these shoes will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, footwear covering the ankle, for other persons. The rate of duty will be 10% ad valorem.

You state that article #2681 is made up of a satin upper and a rubber/plastic outer sole. This shoe features an open toe and an open heel and a hook and loop closure. The applicable subheading for this shoe will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber and/or plastics and uppers of textile materials, footwear with open toes or open heels, which is more than 10% by weight 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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