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February 9, 1999

CLA-2-64:RR:NC:TP:347 D87271

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.40, 6403.99.90, 6404.19.35, 6405.20.90

Ms. Ginger Caby
Shoeware Ltd.
19 Flemings St. P.O. 306
Park Hills, MO 63601

RE: The tariff classification of infant’s soft textile shoes from Hong Kong.

Dear Ms. Caby:

In your letter dated January 20, 1999, you requested a tariff classification ruling.

You have submitted samples for ten different styles of infant’s textile shoes. Style #NFL-ST-1 and #NFL-B-1 are both made up of textile uppers and soft textile soles which feature protruding rubber/plastic circles and logos. Style #CT-82237A02 is made up of a textile upper and a soft textile sole covered with an evenly spaced pattern of protruding rubber/plastic dots. Due to the soft textile outer soles and lack of a semi-rigid midsole in these shoes, more of the textile material contacts the ground than rubber/plastics. Therefore, the constituent material of the outer sole for these shoes is considered to be textile. You state that style #CT-71993A02 is made up of a corduroy upper with split leather quarters, and a corduroy outer sole. Cursory examination of the shoe reveals textile to be the constituent material of the upper. The applicable subheading for styles #NFL-ST-1, #NFL-B-1, #CT-82237A02, and #CT-71993A02 will be 6405.20.90, HTS, which provides for footwear, in which the 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, in which the upper, by weight, predominately consists of fibers other than vegetable fibers or wool, and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem. You state that style CT-60613A02 is made up of a split leather upper and outer sole. The applicable subheading for this shoe will be 6403.91.90, HTS, which provides for footwear with predominately leather uppers and plastic and/or rubber outer soles, covering the ankle, for other persons. The rate of duty will be 10% ad valorem.

Style #NFL-HT-1 is made up of a textile upper and textile outer sole which features protruding rubber/plastic circles and logos. The midsole consists of a layer of semi-rigid foamed plastic material. Style #CT-50130A08 features a textile upper which you state is of denim material and a textile outer sole covered with an evenly spaced pattern of protruding rubber/plastic dots. This shoe also contains a midsole of semi-rigid foamed plastic material. Styles #CT-71483B02 and #CT-6112B02 both feature textile uppers with textile soles which feature an evenly spaced pattern of protruding rubber/plastic dots. Both styles also contain a rigid midsole. Due to either the rigid or semi-rigid rubber/plastic midsoles contained in these shoes, the plastic dots constitute the greatest surface area in contact with the ground and, therefore, plastic is the constituent material of the outer sole for these shoes. The applicable subheading for styles #NFL-HT-1, #CT-50130A08, #CT-71483B02, and #CT6112B02 will be 6404.19.35, HTS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials, with outer soles of rubber or plastics. The rate of duty will be 37.5% ad valorem.

You state that style CT-82116B02 is made up of a PVC upper and textile outer sole featuring an evenly spaced pattern of protruding rubber/plastic dots. This shoe also contains a semi-rigid rubber/plastic midsole. Due to this semi-rigid midsole, the plastic dots constitute the greatest external surface area in contact with the ground and therefore, plastic is the constituent material of the outer sole. The applicable subheading for this shoe will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with rubber/plastic uppers and outer soles, which covers the wearer’s ankle, in which the upper’s external surface is over 90% rubber and/or plastics including accessories and reinforcements, which does not have a foxing-like band. The rate of duty will be 6% 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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 6402.91.40 - Footwear w/outer soles & uppers of rubber or plastics, nesoi, covering ankle, w/ext. surf. of uppers o/90% rubber or plastics
• Tariff No.: 6403.91.90 - Footwear w/outer soles of rubber/plastics/comp. leather & uppers of leather, cov. ankle, n/welt, for persons other than men/youths/boys
• Tariff No.: 6403.99.90 - Footwear w/outer soles of rubber/plastics/comp. leather & uppers of leather, n/cov. ankle, for women/child./infants, val. over $2.50/pair
• Tariff No.: 6404.19.35 - Footwear w/outer soles of rub./plast. & upp. of textile, nesoi, w/open toes/heels or slip-on type, 10% or more by wt. of rubb./plastic
• Tariff No.: 6405.20.90 - Footwear,nesoi,w/outer sole other than rubber/plastics/leather/comp. leather & upper of text. material other than veg. fibers or wool felt