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NY 879255




October 28, 1992

CLA-2-64:S:N:N3D:346-T 879255

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.30; 6404.20.40; 6403.59.90

Ms. Dotti Hatcher
The GAP, Inc.
2 Harrison
San Francisco, CA 94105

RE: The tariff classification of infant's footwear from the Philippines.

Dear Ms. Hatcher:

In your letter received October 14, 1992, you requested a tariff classification ruling.

The three submitted items of infant's footwear are described as follows:

Style #343000/343217 (differing style # denotes color change only): A low-top sneaker style soft shoe, with a cotton textile upper, a three eyelet lace closure and a separately stitched-on textile outer sole, that has some widely spaced (over 1/2 inch apart on center) rubber/plastic traction dots which measure about 1/8 inch in diameter. The constituent material of the outer sole which has the greatest surface area in contact with the ground is textile.

Style # 343216: A hi-top sneaker style soft shoe, with a predominately textile upper, a leather toe cap, a four eyelet lace closure and a stitched-on leather outer sole. The shoe has a thin, textile faced, foam backed insole with an additional cushioning layer of textile padding. Our examination indicates that rubber and plastics account for less than 10% of the total weight of this shoe.

Style # 343100: A soft, slip-on moccasin shoe with a suede leather upper and a leather outer sole. The shoe has a leather thong, which is laced through several metal eyelets around the shoe's topline and which is tied in a bow at the instep.

The applicable subheading for the infant shoe, style #343000/343217 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, plastics, leather or composition leather; in which the upper's external surface is predominately textile materials; which has 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. The rate of duty will be 7.5 percent ad valorem.

The applicable subheading for the infant shoe, style #343216, will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately leather or composition leather; which is by weight under 10% of rubber and/or plastics; and which is valued over $2.50 per pair. The rate of duty will be 10 percent ad valorem.

The applicable subheading for the infant moccasin shoe, style #343100, will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provides for certain leather footwear in Chapter 64. The rate of duty will be 10 percent ad valorem.

We are returning the samples as you requested.

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

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