The tariff classification of footwear from China

NY J84082 May 23, 2003 CLA-2-64:RR:NC:TA:347 J84082 CATEGORY: Classification TARIFF NO.: 6402.99.70 Ms. Shawna Wang Dynasty Footwear 800 North Sepulveda Blvd. El Segundo, CA 90245 RE: The tariff classification of footwear from China Dear Ms. Wang: In your letter dated May 9, 2003 you requested a tariff classification ruling. The submitted half pair sample, identified as style OR14661, which as you state is a women’s athletic-type shoe with a predominately plastic upper and a rubber/plastic outsole. The shoe has a plastic tongue and a permanently sewn-on, zigzagging ½-inch wide textile strap accessory that passes across the instep, through two metal guide rings and is used to secure the shoe to the wearer’s foot by means of a hook-and-loop closure at its end. The shoe upper, which does not cover the ankle, also has ¼-inch wide, textile material accessory/reinforcement strap sewn-on over the toe and another ½-inch wide textile strapping behind the heel. Based on visual measurements we have determined that with all accessories and reinforcements included, the external surface area (ESAU) of this shoe’s upper is not over 90% rubber or plastics and therefore classification under 6402.99.18, HTS, as you believe, is not applicable. You have informed this office by telephone that the shoe will be valued at $6.00 per pair and we are basing our classification ruling accordingly. The applicable subheading for this shoe, identified as style OR14661, will be 6402.99.70, 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 does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5% 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division