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NY D85451




December 28, 1998

CLA-2-64:RR:NC:TP:347 D85451

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.80

Ms. Sharon Sacks
BBC International Ltd.
1515 N. Federal Hwy., Suite 206
Boca Raton, FL. 33432

RE: The tariff classification of a child's textile shoe from China.

Dear Ms. Sacks:

In your letter dated November 30, 1998, you requested a tariff classification ruling.

You have submitted a sample of what you state is a child's shoe, stock# TCN14202WK with a textile upper and a rubber outer sole. The shoe covers the ankle, has a lace-tie closure and features a foxing-like band applied or molded at the sole and overlapping the upper. You state that the footwear is valued at $7.25 per pair.

The applicable subheading for the child's textile shoe will be 6404.19.80, 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, footwear which is held to the foot with the use of laces or buckles or other fasteners, which is valued over $6.50 but not over $12.00 per pair. The rate of duty will be 90 cents per pair plus 20% 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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