The tariff classification of footwear from China

NY G85755 January 25, 2001 CLA-2-64:RR:NC:TA:347 G85755 CATEGORY: Classification TARIFF NO.: 6405.20.30 Mr. Kevin Maher C-Air Customhouse Brokers 153-66 Rockaway Boulevard Jamaica, NY 11434 RE: The tariff classification of footwear from China Dear Mr. Maher: In your letter dated January 16, 2001, on behalf of The Children’s Place, you requested a tariff classification ruling. The submitted half pair sample, identified as Style #D868341, is an infant’s sized shoe with what you state is a 100% cotton denim textile material upper and a separately sewn-on cotton denim textile outer sole. The shoe covers the wearer’s ankle, has a textile faced foam plastic insole, a checkered pattern cloth topline and sidewall band trim, and a lace closure with two sets of eyelets. The applicable subheading for this baby shoe, identified as Style #D868341, 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 not predominately rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which the largest fabric of the upper consists, by weight, predominately of vegetable fibers such as cotton or flax (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 7.5% 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, National Commodity Specialist Division