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NY H83664




July 19, 2001

CLA-2-64:RR:NC:TA:347 H83664

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.90

Mr. Irwin A. Seltzer
Union-Transport, USA
2975 Kennedy Blvd.
Jersey City, NJ 07306

RE: The tariff classification of footwear from China.

Dear Mr. Seltzer:

In your letter dated July 12, 2001, on behalf of your client S. Goldberg & Co., Inc., you requested a tariff classification ruling.

The submitted sample, which you identify as “revised item, style A0642ACSR” and which you state is a “child’s shoe,” is an infant’s size bootie-type shoe with a textile upper, a cinch lace closure and a separately sewn-on, three-sectioned textile material outer sole. You also state in your letter that both the upper and the sole of this infant’s bootie/shoe are made of non-vegetable fiber textile materials. It is our observation that for this shoe, the constituent material of the outer sole having the greatest external surface area in contact with the ground is textile.

The applicable subheading for this infant’s bootie-type shoe will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole’s external surface is not predominately rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which the upper, by weight, consists of fibers other than vegetable fibers or wool (linings, accessories and reinforcements not included); and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem.

We are returning the sample as you requested.

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.

Sincerely,

Robert B. Swierupski
Director,

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