The tariff classification of footwear from Taiwan

NY C89531 July 6, 1998 CLA-2-64:RR:NC:TA:347 C89531 CATEGORY: Classification TARIFF NO.: 6402.91.70 Ms. Stacy Haines Wal Mart Stores, Inc. 702 SW 8 St. Bentonville, AR 72716/4318 RE: The tariff classification of footwear from Taiwan Dear Ms. Haines: In your letter dated June 23, 1998 you requested a tariff classification ruling. The submitted sample, Style# "TER-1953", is a girl's hi-top shoe with a functionally stitched all plastic upper, a six eyelet lace closure and a cemented-on, one piece molded rubber/plastic bottom with a 1-1/4 inch heel. On the actual sample of this child's shoe, the sides of the molded rubber/plastic bottom overlap the upper at the sole by a measurable height of between 3/16 and 1/4 inch, all around the lower perimeter of the shoe. Previous Customs Headquarters rulings have held that children's shoes having an overlap of 3/16 inch or more may be considered to have foxing-like bands. We consider this child's shoe to have a foxing-like band. It is noted that although you have also submitted a separate sample of a single piece molded rubber/plastic bottom, with a sidewall height measuring less than 3/8 inch, this bottom is not identical in construction to the one found on your finished sample shoe. We have therefore disregarded it from consideration for this ruling. The applicable subheading for this child's shoe, your style "TER-1953", will be 6402.91.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which both the upper's and the outer sole's external surface is predominately rubber and/or plastics; which is not "sports footwear"; in which the top of the upper covers the wearer's ankle; which has a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued, we presume, over $3.00 but not over $6.50 per pair. The rate of duty will be $.90 per pair plus 37.5% ad valorem. 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 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division