The tariff classification of an infant's shoe from China.
Issued May 26, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6405.20.30
Headings: 6405
Product description
The submitted sample is an infant's shoe with an over the ankle cotton canvas upper and a three eyelet lace closure. You have provided three separate pairs of this soft style shoe (no style number indicated), all of which appear to be basically identical in construction and differ only in size and color (sizes 0, 2, 3; blue, black, pink). All the shoes have separately stitched-on soft textile outer soles with covering, by your approximate measurements, less than 24 percent of the surface area of the outer sole. Based on our measurements, the rubber/plastic traction dots are about 1/32 inch thick, 1/16 inch in diameter and are spaced about 3/16 inches apart on center. Previous Headquarters rulings have held that soft outer soles of textile materials with rubber/plastic traction dots of this thickness and theses spacing configurations will have more of the textile materiAl than the rubber/plastic contacting the ground. The constituent material of the outer sole for the this sample shoe is therefore considered to be textile.
CBP rationale
The applicable subheading for this shoe will be 6405.20.30, 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, plastic, 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, accessories and reinforcement not included).
Full text
NY 886255 May 26, 1993 CLA-2-64:S:N:N8:346 T 886255 CATEGORY: Classification TARIFF NO.: 6405.20.30 Mr. John Peterson Neville, Peterson & Williams 39 Broadway New York, N.Y. 10006 RE: The tariff classification of an infant's shoe from China. Dear Mr.Peterson: In your letter dated May 15, 1993, on behalf of your client, Gold Inc., you requested a tariff classification ruling. The submitted sample is an infant's shoe with an over the ankle cotton canvas upper and a three eyelet lace closure. You have provided three separate pairs of this soft style shoe (no style number indicated), all of which appear to be basically identical in construction and differ only in size and color (sizes 0, 2, 3; blue, black, pink). All the shoes have separately stitched-on soft textile outer soles with covering, by your approximate measurements, less than 24 percent of the surface area of the outer sole. Based on our measurements, the rubber/plastic traction dots are about 1/32 inch thick, 1/16 inch in diameter and are spaced about 3/16 inches apart on center. Previous Headquarters rulings have held that soft outer soles of textile materials with rubber/plastic traction dots of this thickness and theses spacing configurations will have more of the textile materiAl than the rubber/plastic contacting the ground. The constituent material of the outer sole for the this sample shoe is therefore considered to be textile. The applicable subheading for this shoe will be 6405.20.30, 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, plastic, 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, accessories and reinforcement not included). The rate of duty will be 7.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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