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NY 879256




October 30, 1992

CLA-2-64:S:N:N3D:346-T 879256

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.90; 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 #343210 - A bootie style soft shoe, with a polyester textile upper consisting of a synthetic fleece foot portion and a stretch knit ankle portion. It also has a separately stitched- on textile outersole with rubber/plastic traction dots, which are about 1/8 inch in diameter and spaced diagonally about 1/2 inch apart, on center. The constituent material of the outer sole which has the greatest surface area in contact with the ground is textile.

Style #343201 - A soft, slip-on moccasin style shoe, with a predominately textile acrylic upper, a synthetic fleece lining, a 1/2 inch wide suede leather topline trim, and a stitched-on suede leather outersole. The shoe also has a leather thong tied in a decorative bow at the instep.

Style #343212 - A soft leather "saddle shoe", with an all leather upper, a leather tongue, a three eyelet lace closure and a suede leather outersole. We note that the descriptive information you have submitted for this style number states that this shoe is "Not turned construction".

The applicable subheading for the infant shoe, Style #343210, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outersole'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 the upper, by weight, predominately consists of fibers other than vegetable fibers or wool; and in which there is a line of demarcation between the sole and the upper. The rate of duty will be 12.5 percent ad valorem.

The applicable subheading for the infant shoe, Style #343201, 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% 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 shoe, Style #343212, 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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