The tariff classification of footwear from China

NY I86255 October 15, 2002 CLA-2-64:RR:NC:TA:347 I86255 CATEGORY: Classification TARIFF NO.: 6404.19.15 Ms. Antonette Wright Donna Karan Company 580 Gotham Parkway Carlstadt, NJ 07072 RE: The tariff classification of footwear from China Dear Ms. Wright: In your letter dated September 18, 2002 you requested a tariff classification ruling. The submitted half pair sample, Style #23427012 “Macro” is a woman’s casual style slip-on shoe that does not cover the wearer’s ankle. The shoe has an external surface area upper (ESAU) that consists of both textile and leather materials. Based on visual measurements, this shoe appears to have a predominately textile material upper when all accessories and reinforcements are excluded. The shoe also has a cemented-on molded rubber/plastic bottom. When you initially submitted this sample shoe for a classification ruling, it was returned to you from this office with a request asking for additional information. Specifically, we asked you to provide an accurate percentage measurement of the external surface area materials (textile, leather) that comprise the upper of this shoe and suggested a laboratory analysis. For this measurement, we asked that you exclude as accessories or reinforcements the “Y” configured “DKNY” leather strapping that extends along the instep over the toes and attaches to the two metal “O” side rings; the textile strapping material that goes behind the heel and also attaches to the “O” rings; the leather material hook-and-loop strap over the toes; and the textile pull-up loops at the instep and behind the heel. Based on the diagram and the measurements you have now submitted, which are not identified as having been arrived at by an independent lab, you now assert that this shoe upper with all the named accessories and reinforcements excluded, has an external surface area that is 57.4% leather and 42.6% textile. However, in a follow-up telephone conversation with this office you indicated that the “Y” configured leather strapping piece attached to “O” rings and located along the instep was not excluded from the ESAU measurement as an accessory and reinforcement. With this leather accessory and with all other accessories and reinforcements excluded, we will presume that the external surface area of this shoe upper is predominately of textile materials. With all leather accessories and reinforcements included and based on your submitted measurements, we will agree with your statement that the external surface area (ESAU) of this shoe’s upper is over 57.4% leather. Therefore, the applicable subheading for this shoe, identified as Style #23427012 “Macro” will be 6404.19.15, 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 and reinforcements; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; which is not designed as a protection against water, oil, or cold or inclement weather; and which has an upper with an external surface area that is over 50% leather with all leather accessories and reinforcements included. The rate of duty will be 12.5% 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