The tariff classification of footwear from Brazil

NY H82600 July 3, 2001 CLA-2-64:RR:NC:TA:347 H82600 CATEGORY: Classification TARIFF NO.: 6402.99.05 Ms. Debbie Seidl Candie’s Inc. 400 Columbus Ave. Valhalla, NY 10595 RE: The tariff classification of footwear from Brazil Dear Ms. Seidl: In your letter dated June 21, 2001 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #609-02, is a woman’s open-toe, open back, slip-on platform sandal with a wood platform midsole and a rubber/plastic outer sole. The sandal has an upper consisting of six tubular shaped straps which cross the foot at the instep. The external surface area of the upper’s tubular straps consists of interwoven textile material strips that have been visibly coated or covered externally with plastic. For footwear classification purposes, Chapter 64, Note 3(a), Harmonized Tariff Schedule of the United States (HTS), states that for the purposes of this chapter, the terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer of rubber or plastics visible to the naked eye. Based on our visual examination, we consider this sandal to have an upper with an external surface area that is over 90% rubber and/or plastics. You state that this woman’s sandal will be valued at $15 per pair. The applicable subheading for the platform sandal, identified as Style #609-02, will be 6402.99.05, 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 is not designed to be a protection against water, oil, or cold or inclement weather; which does not have a foxing or a foxing-like band; which does not cover the ankle; and which is made on a base or platform of wood. The rate of duty will be 8% 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