The tariff classification of a women's shoe from China

PD E87276 October 12, 1999 CLA-2-64:CO:CH:JJB D10 E87276 CATEGORY: Classification TARIFF NO.: 6402.99.18 Jane A. Sheridan Pagoda Trading Company 8300 Maryland Avenue St. Louis, Missouri 63105 RE: The tariff classification of a women's shoe from China Dear Ms. Sheridan: In your letter dated September 20, 1999, you requested a classification ruling of a women's shoe from China. You included a sample shoe, designated as pattern number WP53809. It is a women?s platform sandal, below the ankle, with an outer sole of rubber or plastic. The upper of this sandal consists of five bands around various parts of the wearer’s foot. The external surface area of these bands is made up of plastic strips of various sizes twisted and formed together. There is a visible layer of plastic coating covering these strips as well as any other external surface area visible on this upper. Therefore, we consider this shoe to have an upper whose external surface area is entirely rubber or plastic.  The applicable subheading for this shoe, identified as pattern number WP53809, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle: having uppers of which over 90 percent of the external surface area is rubber or plastics, not having a foxing or a foxing-like band and not designed as a protection against inclement weather: not made on a base or platform of wood or of cork: and not a sandal or similar footwear of plastics, produced in one piece by molding. The duty rate will be 6%. This sample shoe is marked with a country of origin of Taiwan, but you stated that the country of origin will be China. We will assume that shoes out of production will be marked with the true country of origin as required by U. S. Customs. 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, Robyn Dessaure Port Director Chicago, Illinois