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NY F88716

July 26, 2000

CLA-2-64:RR:NC:TP:347 F88716


TARIFF NO.: 6402.99.60, 6405.20.30

Mr. J. Epstein
W. N. Epstein & Co. Inc.
4433 Woodson Road
St. Louis, MO 63134

RE: The tariff classification of infant shoes from China.

Dear Mr. Epstein:

In your letter dated June 16, 2000, written on behalf of your client, Darling Baby Shoe Co., you requested a tariff classification ruling.

You have submitted samples for two styles of infant shoes. You state that #A475 is made up of a red, white and blue PVC upper, and a PVC (corollon) outer sole. In addition, a foxing or foxing-like band encircles the perimeter of the shoe. This band is made of textile fabric and is sewn to both the sole and upper, and covers the juncture between the sole and the upper. Since you have not responded to our request for price per pair, we will assume that the footwear is not valued over $3.00 per pair.

The applicable subheading for #A475 will be 6402.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, which has a foxing or foxing-like band applied or molded at the sole and overlapping the upper, valued not over $3.00 per pair. The rate of duty will be 48% ad valorem.

You state that style #A507 is made up of a cotton canvas upper and a cotton outer sole with protruding vinyl dots. Visual examination indicates that the external surface area of the outer sole is predominated by the textile material. Therefore, the constituent material of the outer sole for this shoe is also considered to be textile.

The applicable subheading for #A507 will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber/plastics, leather or composition leather, in which there is line of demarcation between the sole and the upper, and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (lining, accessories and reinforcements not included). The rate of duty will be 7.5% ad valorem.

We also note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, the samples submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes would be considered not legally marked under the provisions of 19 C.F.R 134.11 which states “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit.”

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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