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NY M86145




September 15, 2006

CLA-2-64:RR:NC:SP:247 M86145

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.30

Ms. Linda M. Rasco
Metro Customs Brokers
P.O. Box 1066
40 Miramar Drive, Ste 12
Champlain, NY 12919

RE: The tariff classification of footwear from China

Dear Ms. Rasco:

In your letter dated August 24, 2006, on behalf of Group Lemur Inc., you requested a tariff classification ruling.

The two submitted half pair items, identified as style numbers 69H04H0331 and 69H07H0325, are both slip-on, infant size baby “booties” with textile material uppers made of, you state, 100% cotton knit fabric. Style 69H07H0325 has a stretch knit fold-over sock top upper shaft portion that is sewn into a contrasting textile material foot portion, while style 69H04H0331 has a simple stretch knit upper with a reinforced and elasticized topline trim. Both these footwear “booties” also have a separately applied textile material outer sole that is affixed to their respective uppers by sewing and they are not designed for wear inside a shoe.

The applicable subheading for the two infant size “booties,” identified as style numbers 69H04H0331 and 69H07H0325, will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, in which the outer 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 there is a line of demarcation between the sole and the upper; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (linings, accessories or reinforcements not included). The rate of duty will be 7.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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