The tariff classification of footwear from China

NY C87838 June 8, 1998 CLA-2-64:RR:NC:TA:347 C87838 CATEGORY: Classification TARIFF NO.: 6404.19.50 Mr. Stephen C. Liu Pacific Century Customs Service 11099 S. La Cienega Blvd. #202 Los Angeles, CA 90045 RE: The tariff classification of footwear from China Dear Mr. Liu: In your letter dated May 11, 1998, on behalf of Thorp Direct Sales Inc., you requested a tariff classification ruling. The submitted samples are two half pairs of men's low-top casual shoes, Style #'s WB1G760 and WB932. Both the shoes have textile uppers and injection molded rubber/plastic bottoms, which overlap their respective uppers at the sole by more than 1/4 inch, all around the shoe. The two shoes differ only in that Style #WB1G760 is of the slip-on type, while Style #WB932 has a three eyelet lace closure. You have stated, via a telephone call to this office, that both these shoe styles will be priced at $2.75 per pair. The applicable subheading for both of the shoe styles described above will be 6404.19.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's 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 is not designed to be a protection against water, oil or cold or inclement weather; which is valued at or under $3.00 per pair; and which has a foxing-like band. The rate of duty will be 48 percent 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 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division