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NY A83699




June 11, 1996

CLA-2-64:R:N3:347 A83699

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18, 6402.99.60

Mr. John B. Pellegrini
Ross & Hardies
65 East 55th Street
New York, NY 10022-3219

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

Dear Mr. Pellegrini:

In your letter dated May 15, 1996, you requested a classification ruling on behalf of your client, Payless ShoeSource Inc., for five styles of infants shoes.

You have submitted samples of styles 7916 and 7786 which is the wide version of 7916, 9580 and 2979 which is the wide version of 9580 and style 7915. In addition, you have provided a sample of the unit molded rubber bottom used in all five styles. This unit molded bottom which you identify as (SM-010-4) is not a subject of this ruling. You state that the uppers of all styles are more than 90 percent rubber/plastic.

Styles 7916 and 7786 are identical except for the width. They are infants shoes with an ankle strap secured by a metal buckle. They feature embroidered flowers along the outside toe of the shoe. Examination of the overlap of the upper by the unit molded sole reveals an overlap of more than 1/8 inch which substantially encircles the entire shoe. Styles 7916 and 7786 possess foxing-like bands. The applicable subheading for styles 7916 and 7786 will be 6402.99.60, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, other, valued not over $3/pair. The rate of duty will be 48 percent ad valorem.

Styles 9580 and 2979 are also identical except for the width. They are infant's sandals with an ankle strap secured by a metal buckle. The upper is composed of plastic strips (approximately 5/8 inch wide) woven together over the foot and leaving significant portions of the foot exposed. Examination of the overlap of the upper by the unit molded sole reveals an overlap of more than 1/8 inch which, because of the open portions of the upper does not substantially encircle the entire shoe. Styles 9580 and 2979 do not possess foxing-like bands. The applicable subheading for styles 9580 and 2979 will be 6402.99.18, (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, having uppers of which over 90 percent of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to chapter 64 (HTS)) is rubber or plastic, other. The applicable rate of duty will be 6 percent ad valorem.

Style 7915 is an infant's sandal with an ankle strap secured by a metal buckle. The upper is of plastic and features triangular cut-outs along the front of the shoe. This sandal also leaves significant portions of the foot exposed. Examination of the overlap of the upper by the unit molded sole reveals an overlap of more than 1/8 inch which, because of the open portions of the upper, do not substantially encircle the entire shoe. Styles 7915 does not possess a foxing-like band. The applicable subheading for style 7915 will be 6402.99.18, (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, having uppers of which over 90 percent of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to chapter 64 (HTS)) is rubber or plastic, other. The applicable rate of duty will be 6 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890.

Sincerely,

Roger J. Silvestri
Director

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