The tariff classification of footwear

NY K86996 June 17, 2004 CLA-2-64:RR:NC:247: K86996 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Sandra Kobs Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of footwear Dear Ms. Kobs; In your letter dated June 4, 2004, you requested a tariff classification ruling for a shoe identified as “Kristen Black.” This shoe is the subject of NY K85671 dated May 26, 2004 in which the upper was assumed to be composed predominantly of textile material and classified accordingly. You have now provided additional information indicating that the upper is actually predominantly composed of a rubber/plastics material referred to as “Lami PU.” Based on this additional information and a re-examination of the sample, this ruling is being issued to replace NY K85671. The submitted half pair sample, identified as Style Name “Kristin Black,” is a girl’s closed-toe, closed-heel dress shoe that does not cover the ankle. The shoe has a velvet-like polyurethane material upper, a “T” configured ankle strap with a side hook & loop closure, a padded insole, a rubber/plastic outsole with a textile wrapped 1 ½-inch high heel. The T-strap features plastic beaded ornamentation along the vertical plane of the vamp and a heart shaped metal ornament that is securely attached to the metal “o” ring on the outer side of the ankle strap. You indicate that the footwear is valued over $3 but not over $6.50/pair. The velvet-like upper material is apparently produced by ‘brushing” the surface of the polyurethane plastics material. You state that the dress shoe with the attached metal ornament will be imported, packed and retailed together and ask if the shoe and the ornament are considered a “set” for classification purposes. The securely attached “heart” shaped metal ornament is an accessory / reinforcement that is added to an otherwise complete upper. The shoe with the attached ornament is considered finished footwear and not a “set” for classification purposes. The applicable subheading for “Kristin Black” will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber/plastics, other, having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, other. The general rate of duty will be 6 percent 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