The tariff classification of footwear from China or Hong Kong

NY E85964 September 1, 1999 CLA-2-64:RR:NC:TA:347 E85964 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Steve Crisafi Satori Inc. P.O. Box 367 Pismo Beach, CA 93448 RE: The tariff classification of footwear from China or Hong Kong Dear Mr. Crisafi: In your letter received August 17, 1999 you requested a tariff classification ruling. The submitted sample, Style #20608, is a beachcomber-type toe thong sandal with a textile upper of woven polypropylene strip, a plastic encased toe piece and an approximately 1-inch thick EVA plastic platform bottom. Our measurements indicate that the individual polypropylene strips, which are folded repeatedly along their lengths and crimped, are approximately1.5 mm in width. The sandal also has an ornamental plastic strip flower attached over the toes. You state that you believe, since the external surface area of this sandal’s upper is composed of over 90% woven polypropylene plastic strips, the sandal is classifiable under HTS subheading 6402.99.18. This classification is incorrect, since it is based on an erroneous external surface material determination. You consider the external surface area of the upper to be “plastic” because the material of the upper is a woven fabric of polypropylene plastic. However, HTS heading 5404 provides in part for strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm to be considered a man-made fiber. Therefore, in as much as the individual polypropylene strips comprising the woven external surface material of this sandal are well under 5mm in width, this shoe is considered to have a textile material upper and not a plastic one. The applicable subheading for this sandal, Style #20608, will be 6404.19.35, 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 has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division