CLA-2-64:S:N:N3D:347-T 866203
Ms. Olga Sanchez
Allied Shipping
161-15 Rockaway Blvd, Suite 208
Jamaica, NY 11434
RE: The tariff classification of five different styles of
children's shoes from China.
Dear Ms. Sanchez:
In your letter received August 16, 1991, on behalf of Binsa
Trading Co., you requested a tariff classification ruling.
The submitted samples are described as follows:
Sample #1 - An infant's low-top shoe, with a predominately
plastic upper that has a significant amount of textile edging and
trim at the sides, around the vamp and behind the heel, a "hook
and loop" closure attached by a metal rivet, and a separately
applied plastic outer sole. By our estimate, the textile material
on the upper plus the metal rivet account for over 10 percent of
the upper's external surface area.
Sample #2 - An infant's hi-top shoe, with a predominately
plastic upper that has some textile edging and trim, a four
eyelet lace closure and a separately applied plastic outer sole.
By our estimate, the textile material present on the surface of
the upper on this shoe accounts for less than 10 percent of the
upper's external surface area.
Sample #3 - An infant's sock-type bootie, with an all cotton
textile upper and a separately applied textile outer sole. The
bootie also has a frilly textile butterfly bow loosely attached
over the toes.
Sample #4 - A little girl's slip-on, below the ankle dress
shoe, with a shiny plastic upper and a cemented-on,
rubber/plastic bottom.
Sample #5 - A child's hi-top shoe, with a plastic upper, a
three eyelet lace closure, a plastic wedge wrap trim and a
cemented-on, rubber/plastic outer sole.
We are returning the samples as you have requested.
The applicable subheading for Sample #1 will be 6402.99.60,
Harmonized Tariff Schedule of the United States (HTS), which
provides footwear, in which the upper's external surface is
predominately rubber and/or plastics; in wich the outer sole's
external surface is predominately rubber and/or plastics; which
is other than "sports" footwear; in which the top of the upper is
below the top of the wearer's ankle bone; which is not designed
to be a protection against water, oil or cold or inclement
weather; in which the upper's external surface is 90% or less
rubber and/or plastics after every accessory and reinforcement
present is included as part of it; and which is valued at or
under $3.00 per pair. The rate of duty will be 48 percent ad
valorem.
The applicable subheading for Sample #2 and Sample #5 will
be 6402.91.40, HTS, which provides for footwear, in which the
upper's and the outer sole's external surfaces are predominately
rubber and/or plastics; which is other than "sports" footwear; in
which the top of the upper covers most of the wearer's ankle
bone; in which the upper's external surface is over 90 percent
rubber and/or plastics after every accessory and reinforcement
present is included as part of the upper's external surface;
which does not have a foxing-like band; and which is not designed
as a protection against water, oil or cold or inclement weather.
The rate of duty will be 6 percent ad valorem.
The applicable subheading for Sample #3 will be 6405.2030,
HTS, which provides for 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 material; 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.
The rate of duty will be 7.5 percent ad valorem.
The applicable subheading for Sample #4 will be 6402.99.15,
HTS, which provides for footwear, in which the upper's and the
outer sole's external surfaces are predominately rubber and/or
plastics; which is other than "sports" footwear ; in which the
top of the upper is below the top of the wearer's ankle bone; in
which the upper's external surface is over 90 percent rubber
and/or plastics after every accessory and reinforcement present
is included as part of the upper's external surface; which is not
designed to be a protection against water, oil or cold or
inclement weather; and which does not have a foxing-like band.
The rate of duty will be 6 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport