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NY E88128




October 19, 1999

CLA-2-64:RR:NC:TP:347 E88128

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18, 6404.19.50

Mr. Rafael Hernandez
The Disney Store, Inc.
101 North Brand Boulevard
Suite 1000
Glendale, CA 91203-2671

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

Dear Mr. Hernandez:

In your letter dated October 4, 1999, you requested a tariff classification ruling.

You have submitted samples for two styles of infant’s footwear, “Infant CLPH Dream Girl Shoes,” style #JN1023, and “Infant CLPH Dream Boy Shoes,” style #JN1024. You state that the external surface area of the upper (ESAU) for the “Infant CLPH Dream Girl Shoes” is made up of 90% imitation leather (PVC) and 10% cotton. You state that the ESAU for the “Infant CLPH Dream Boy Shoe” is made up of 100% cotton. The outer soles for both shoes are made up of textile material which is covered with an array of protruding rubber/plastic dots. There is also a layer of semi-rigid foam plastic midsole material in each shoe. The dots constitute the greatest external surface area in contact with the ground and, therefore, plastic is the constituent material of the outer soles of these shoes. Both shoes feature an embroidered “Winnie-The-Pooh” on the upper, as well as closures; the “Infant Girl” shoe has an adjustable velcro-type closure across the instep and the “Infant Boy” shoe has a lace-tie closure. You state that both shoes are valued between $1.80 - $2.10 per pair.

The applicable subheading for the “Infant CLPH Dream Girl Shoes” will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics, not covering the ankle. The rate of duty will be 6% ad valorem.

The applicable subheading for the “Infant CLPH Dream Boy Shoe” will be 6404.19.50, HTS, 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 of rubber and/or plastics, which is other than athletic footwear, which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather, which is of the slip-on type and held to the foot with the use of laces or buckles or other fasteners, which do not have soles or midsoles, if any, of rubber or plastics which are affixed to the upper exclusively with an adhesive, and which are not valued 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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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