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NY G85606




January 18, 2001

CLA-2-64:RR:NC:TP:347 G85606

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.80, 6404.19.80, 6405.20.90

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

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

Dear Ms. Sacks:

In your letter dated January 2, 2001, you requested a tariff classification ruling.

You have submitted samples for four styles of children’s shoes. Style #85610 has a closed toe and closed heel, and a hook and loop closure on the upper. You have submitted this style shoe with two different types of uppers. Both versions feature three colored lights on the upper which light up when a step is taken. One version of #85610 has a rubber/plastic upper, and a rubber outer sole. This shoe also features a foxing-like band that overlaps the upper by 3/16 of an inch all around the shoe’s perimeter. You state the shoe is valued at $10.00 per pair.

The applicable subheading for style #85610, with a rubber/plastic upper, will be 6402.99.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper, 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.

Another version of #85610 has what you refer to as a “pu suede” upper, and a rubber outer sole. Due to the significant amount of textile fibers visible and tactile on the surface of the upper, this shoe has an upper of textile material. This shoe also features a foxing-like band that overlaps the upper by 3/16 of an inch all around the shoe’s perimeter. You state that the shoe is valued at $10.00 per pair.

You state that style #85521 also has an upper of “pu suede,” and a rubber outer sole. This style shoe is a slip-on with a closed toe and a closed heel, and a foxing-like band that overlaps the upper by 3/16 of an inch all around the shoe’s perimeter. Due to the significant amount of textile fibers visible and tactile on the surface of the upper, this shoe has an upper of textile material. This shoe also features three colored lights on the upper which light up when a step is taken. You state that the shoe is valued at $9.00 per pair.

The applicable subheading for styles #85610 and #85521, both of which feature “pu suede” uppers, will be 6404.19.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper 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 neither open toes or open heels, with a foxing or foxing-like band applied or molded at the sole and overlapping the upper, 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.

You state that style #87305 has an upper made up of textile fleece, and a cotton outer sole. This is a slip-on shoe with a closed toe and an open heel. You state that style #87500 has an upper made of “textile felt,” and an outer sole made of “textile felt” with two rubber inserts. This shoe has a closed toe and a closed heel, covers the ankle and features a slide fastener on the upper. Visual examination of the shoe shows textile to be the material that makes up the greatest external surface area of the outer sole (ESAS).

The applicable subheading for styles #87305 and #87500 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, 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.

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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