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NY H86735

February 1, 2002

CLA-2-64:RR:NC:TA:347 H86735


TARIFF NO.: 6405.20.90

Ms. Genevieve M. Rafter Keddy
J. M. Customs Brokers, Inc.
147-55 175th St.
Jamaica, NY 11434

RE: The tariff classification of footwear from China or Thailand.

Dear Ms. Rafter Keddy:

In your letter dated January 8, 2002, on behalf of Prestige Toy Corporation, you requested a tariff classification ruling.

The submitted half pair sample, no style number indicated, is an infant’s slip-on bootie-type shoe with, as you state, a velour fabric textile upper that features a plush, stuffed bear head toe that makes a rattling sound. The separately sewn-on outer sole is made of a soft textile material that is covered with an evenly spaced pattern of protruding rubber/plastic dots less than 1/16-inch high and spaced approximately ¼-inch apart on center. Visual examination indicates that the external surface area of this outer sole is predominately the textile material. Therefore, the constituent material of the outer sole on this infant’s bootie-type shoe is considered to be textile.

The applicable subheading for this booty-type slip-on shoe will be 6405.20.90, 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 the upper’s external surface is predominately textile materials; in which the fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories or 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.

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 646-733-3042.


Robert B. Swierupski

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