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NY N012399




June 22, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.7090

Mr. Kevin Maher
C-Air CHB
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of footwear from China

Dear Mr. Maher:

In your letter dated June 6, 2007, on behalf of The Children’s Place, you requested a tariff classification ruling.

The submitted sample, identified as Style #339598, is a pair of infant’s shoes, size 6 to 12 months, with a predominately rubber/plastic material upper that does not cover the ankle and a rubber/plastic outer sole. The shoe’s upper includes a ½-inch wide woven textile material strap that crisscrosses the instep, passes through a plastic D-ring and is secured by a hook-and-loop closure. Based on visual estimates, we have determined that with accessories or reinforcements included, this shoe for infants does not have an upper with an external surface area over 90% rubber and/or plastics. You have informed this office by telephone that the shoe will be valued at over $3 but not over $6.50 per pair.

The applicable subheading for this infant’s size shoe, identified as Style #339598, will be 6402.99.7090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including accessories or reinforcements); which does not have open toes or open heels or is not a slip-on; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5% 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/.

We are returning the sample as you requested.

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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