The tariff classification of footwear from China

NY H89690 April 4, 2002 CLA-2-64:RR:NC:TA:347 H89690 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Gary Ho L. E. Coppersmith Inc., 2041 Rosecrans Ave, Suite 300 El Segundo, CA 90245 RE: The tariff classification of footwear from China Dear Mr. Ho: In your letter dated March 18, 2002, on behalf of Nomad Footwear Inc., you requested a tariff classification ruling. The submitted sample, identified by you as the “Rhino Natural Jute,” is a pair of women’s open-toe, open-heel slip-on sandals. This sandal has an upper consisting of four crisscrossing straps, approximately ½-inches in width, that you state are made of a woven, natural jute fiber textile material. The sandal also has a molded rubber/plastic wedge-type platform bottom, which measures approximately 3-inches high at the heel and about 1-1/2 inches high under the toes. The applicable subheading for this shoe, identified as the “Rhino Natural Jute” 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 (excluding accessories or reinforcements); 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 over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division