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NY F87200




June 2, 2000

CLA-2-64:RR:NC:TP:347 F87200

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35, 6405.20.90, 6405.90.90

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

RE: The tariff classification of toddler’s shoes from China and Indonesia.

Dear Ms. Sacks:

In your letter dated May 11, 2000, you requested a tariff classification ruling.

You have submitted samples for four styles of toddler’s shoes. You state that style “Girl’s Pool Party” (T0002998) or “Galloper,” as is marked on the sample, is made up of a “Visa Terry” fabric upper and a thick EVA bottom. The shoe features an open toe and an open heel.

The applicable subheading for style “Girl’s Pool Party” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with open toes or open heels, with outer soles of rubber or plastics and uppers of textile material, which does not have a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper, footwear which is 10% or more by weight of rubber or plastics. The rate of duty will be 37.5% ad valorem.

Style “Toddler Lil Espy” (T0001906) is made up of a canvas upper and canvas outer sole, a closed toe and heel and a lace-tie closure. You state that style “Girl’s Slumber Party” (T0004041) is made up of a “Visa Terry” upper, and an outer sole made of textile material that is covered with an array of protruding rubber/plastic dots. Visual examination indicates that the external surface area of the outer sole is predominated by the textile material. Therefore, the constituent material of the outer sole for this shoe is also considered to be textile

The applicable subheading for style “Toddler Lil Espy” and “Girl’s Slumber Party” will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastic, 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 “Girls Hula” (T0002946) or “Mon Cheri,” as is marked on the sample, has an upper made of natural vegetable fiber, and an EVA outer sole. The shoe also features an open toe and an open heel.

The applicable subheading for style “Hula” will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, other, other. The rate of duty will be 12.5% 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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