The tariff classification of footwear from China

NY J82025 March 21, 2003 CLA-2-64:RR:NC:TA:347 J82025 CATEGORY: Classification TARIFF NO.: 6404.19.35 ; 6405.20.30 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of footwear from China Dear Ms. Liu: In your letter dated March 11, 2003 you requested a tariff classification ruling. The two submitted half pair samples are both as you state, ladies’ printed canvas 100% cotton textile upper Espadrille style shoes. Item #C20B2182 – A woman’s closed-toe, open-heel slip-on shoe with a cotton textile material upper, a cotton faced insole, a textile fabric wrapped rubber/plastic wedge midsole and a cemented-on rubber/plastic outer sole. Item #C20B2180 – A woman’s open-toe, open-heel slip-on shoe with a cotton upper, a cotton faced insole and what you state is a combination textile sisal rope and rubber outsole. The shoe’s outer sole surface is comprised of two large textile sisal rope material panels, framed within and surrounded by a surface layer of rubber. Based on visual measurement, we have determined that the sisal fiber textile rope is the constituent material of this shoe’s outer sole with the greatest surface area in contact with the ground. Therefore, as per Note 4(b) of Chapter 64, Harmonized Tariff Schedule of the United States (HTS), we consider this espadrille sandal to have a textile material outer sole. The applicable subheading for the woman’s shoe, identified as Item #C20B2182, will be 6402.19.35, 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 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. The applicable subheading for the woman’s shoe, identified as Item #20B2180, will be 6405.20.30, HTS, which provides for footwear, in which the outer sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which there is a line of demarcation between the sole and the upper; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (linings not included). The rate of duty will be 7.5% ad valorem. We note that the two submitted sample shoes are not marked with the country of origin. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We are returning the samples 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