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NY M85564




August 09, 2006

CLA-2-64:RR:NC:SP:247 M85564

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.60

Mr. Shawn Michael Gibson
Chesta Co., Inc.
145 West Columbus Street
Pickerington, OH 43147

RE: The tariff classification of footwear from China

Dear Mr. Gibson:

In your letter dated July 25, 2006 you requested a tariff classification ruling.

The submitted half pair sample, identified as Item #jg23302i, is an infant’s size shoe, which you state in your letter is a “kids fleece hut bootie slipper” that can be worn either indoors or outdoors. The bootie slipper, which covers the ankle, has a textile fleece fabric upper with a hook-and-loop closure at the instep and a ½-inch high encircling suede leather sidewall wrap. It has an outer sole comprised mostly of suede leather in contact with the ground that also incorporates two rubber/plastic traction pad inserts, one under the ball of the foot and a smaller one under the heel. You have provided component material weight breakdown percentage measurements, stating that this shoe by weight is at least 28% rubber and plastics, 25% textile “fleece,” 25% leather and 22% textile linings, foam padding and “Velcro.” Based on your submitted weight breakdown, this shoe is over 10% by weight of rubber and plastics and is presumed to be over 50% by weight of textiles plus rubber and plastics materials.

The applicable subheading for this infant/child’s shoe, identified as Item #jg233302i, will be 6404.20.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately leather or composition leather; and in which the shoe, by weight, is over 50% as a total of textile materials, rubber and plastics and 10% or more of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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.

Sincerely,

Robert B. Swierupski
Director,

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