The tariff classification of a girl’s shoe from China.

PD E82088 May 27, 1999 CLA-2-64:G23 E82088 CATEGORY: Classification TARIFF NO.: 6402.99.7090 Ms Sharon Sacks BBC International Ltd. 1515 N. Federal Highway, Suite 206 Boca Raton, FL 33432 RE: The tariff classification of a girl’s shoe from China. Dear Ms Sacks: In your letter dated May 10,1999, you requested a tariff classification ruling. The sample submitted with your request is style TCN45456WK, brand name “Weebok”, a girl’s low-cut shoe with cross-over straps and a metal buckle. The upper is predominantly plastic, with a textile trim along the front collar; the outer sole is rubber. You have presented a component material breakdown of the upper, specifying that the fabric component represents 8.8% of the external surface area. No information has been submitted in regard to the metal buckle; a visual examination of the sample, however, indicates that the addition of the buckle would bring the total surface area of the non-plastic accessories to over 10% of the whole. You also state that the first cost is $6.10. The sample is being returned, as requested. The applicable subheading for style TCN45456WK will be 6402.99.7090, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics: other than sports footwear, zoris and footwear incorporating a metal toe-cap: not covering the ankle: having uppers whose external surface area is less than 90 percent of rubber or plastics including accessories and reinforcements: which is not protective footwear: which does not have open toes or open heels and is not slip-on type of footwear, or has a foxing-like band: and which is valued over $3.00 but not over $6.50: for other persons. The rate of duty for this subheading will be 90 cents per pair plus 37.5% of the value. This ruling is being issued under the provisions of Part 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, Jeffrey Walgreen, Port Director Portland, Maine