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NY C87738




June 5, 1998

CLA-2-64:RR:NC:TP:347 C87738

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35, 6404.19.50

Ms. Gladys Flores
Jose G. Flores
P.O. Box 9022695
San Juan, P.R. 00902

RE: The tariff classification of infant textile shoes from Spain.

Dear Ms. Flores:

In your letter dated May 6, 1998, written on behalf of your client, Genesis Footwear, you requested a tariff classification ruling.

You have submitted three samples of infant footwear. Model #067 is a girl's espadrille shoe with open toes and open heels which features a sash that ties around the wearer's ankle. The upper is made up of textile material with a rubber/plastic outer sole. Model #061 is a child's shoe with a textile upper and a rubber/plastic outer sole that overlaps the upper by more than 1/8 of an inch. The shoe also features a lace-tie closure. You have also submitted a third sample which was not identified but is similar to model #061.

The applicable subheading for model #067 will be 6404.19.35, 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 rubber and/or plastics, which is not "athletic" footwear, which has open toes/open heels, which does not have a foxing or foxing-like band almost wholly of rubber or plastics, which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. The applicable subheading for model #061, as well as the other submitted and unidentified sample, which we presume are both under $3.00 per pair, will be 6404.19.50, which provides for footwear in which the upper's external surface is predominately of textile materials, in which the outer sole's external surface is predominately rubber and/or plastics, which has a foxing-like band applied or molded at the sole and overlapping the upper, which is valued not over $3.00 per pair. The rate of duty will be 48% 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 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 212-466-5890.

Sincerely,

Robert B. Swierupski
Director,

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