The tariff classification of footwear from China

NY G86159 January 16, 2001 CLA-2-64:RR:NC:TA:347 G86159 CATEGORY: Classification TARIFF NO.: 6402.99.1865 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of footwear from China Dear Ms. Wierbicki: In your letter dated January 5, 2001, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling. The submitted half pair sample identified by you as style #PP215950, “Linen Look Slide,” is a woman’s open toe, open back, slip-on fashion shoe. The shoe has a plastic upper consisting of a single wide plastic strap crossing at the instep, which has an embossed plastic external surface area that imitates a woven textile-like pattern. The shoe also has a rubber/plastic outer sole and a circular 1-1/4 inch high pedestal heel. The applicable subheading for this women’s shoe, identified as style #PP215950, will be 6402.99.1865, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which does not cover the ankle. The rate of duty will be 6% 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division