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NY I89788

January 16, 2003

CLA-2-64:RR:NC:TA:347 I89788


TARIFF NO.: 6405.20.3090

Mr. John Mattson
North Star World Services, Inc.
980 Lone Oak Road, Suite 160
Eagan, MN 55121

RE: The tariff classification of footwear from China

Dear Mr. Mattson:

In your letter dated January 9, 2003, on behalf of Manhattan Toy, you requested a tariff classification ruling.

The submitted sample, identified in your letter as “Rocket Star Booties” is a pair of infant’s textile booties with textile material uppers and separately sewn-on textile outer soles that feature “wings” flaring out from the sides, an embroidered star on the vamp and some textile streamers at the back of the heels. The bootie outer sole also has two oval shaped vinyl plastic pads and produces a crinkling-like noise when worn. The bootie upper covers the ankle and is secured to the foot by a hook-and-loop closure at the back. You state in your letter that the upper textile external surface area material is of a velour fabric that is 80% cotton and 20% polyester. You have confirmed for this office by telephone that the 80% cotton and the 20% polyester represents the fiber content by weight of the upper’s external surface area textile materials.

The applicable subheading for this bootie shoe for infants, identified as “Rocket Star Booties” will be 6405.20.3090, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer 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 there is a 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 (linings not included). The rate of duty will be 7.5% ad valorem.

We are returning the sample as you have 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 646-733-3042.


Robert B. Swierupski

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