The tariff classification of footwear from China

NY J83279 April 17, 2003 CLA-2-64:RR:NC:TA:347 J83279 CATEGORY: Classification TARIFF NO.: 6402.91.40 Ms. Jennifer L. Cirrone Stride Rite Corporation 191 Spring Street P.O. Box 9191 Lexington, MA 02420-9191 RE: The tariff classification of footwear from China Dear Ms. Cirrone: In your letter dated April 10, 2003 you requested a tariff classification ruling. The item submitted for classification is a child’s 6-inch high boot with a functionally stitched together plastic upper and a cemented-on unit molded rubber/plastic bottom. You identify it as the “Munchkin Mindy Sparkle Boot,” style no. 3301827. This sample boot also represents style no. 3301819, which you state is identical in material and construction but differs only in color. The boot has a side zipper closure and the plastic external surface area material of the upper features three flower shaped surface ornaments consisting mostly of plastic glitter specks that are outlined by thin borders of textile embroidery with ¼-inch wide textile embroidered centers. Based on visual measurements, we have determined that textile materials account for less than 10% of the surface area of the upper. This child’s size boot has a unit molded rubber/plastic bottom that does not overlap the upper at the sole by a vertical height of 3/16-inch or more. You have provided separate samples of this unit molded bottom/sole and an independent lab report which found that this ‘lipped’ bottom overlaps the upper by a height of less than 3/16-inch, all around the boot’s perimeter. We do not consider this boot to have a foxing or a foxing-like band. The applicable subheading for the “Munchkin Mindy Sparkle Boot,” identified by you as style #’s 3301827 and 3301819, will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which is not “sports footwear”; which covers the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil or cold or inclement weather. 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division