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NY J87681




August 11, 2003

CLA-2-64:RR:NC:TA:347 J87681

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.90

Mr. Vittorio Piacente
Delicate Elegance Australia
236 Gooch Street
Thornbury 3071
Victoria, Australia

RE: The tariff classification of footwear from Australia

Dear Mr. Piacente:

In your letter dated July 18, 2003 you requested a tariff classification ruling.

You have submitted two half pair samples of baby-bootie shoes, identified only as “A. 100% silk” and “C. 100% Polyester”. Both these baby shoes have textile material uppers and separately sewn-on, soft same textile material soles. The “polyester” textile bootie is a slip-on, while the “silk” textile bootie has a ribbon lace tie closure.

The applicable subheading for both these baby-bootie shoes will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for which provides for footwear with uppers of textile material and outer soles of other than rubber, plastics leather or composition leather, 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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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