The tariff classification of footwear from China

NY K88534 September 8, 2004 CLA-2-64:RR:NC:SP:247 K88534 CATEGORY: Classification TARIFF NO.: 6402.91.80 Mr. John J. Kenney Reebok International Ltd. 1895 J. W. Foster Boulevard Canton, MA 02021 RE: The tariff classification of footwear from China Dear Mr. Kenney: In your letter dated August 11, 2004 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #135481, is a women’s athletic-type shoe that covers the ankle. The shoe has a functionally stitched yellow color rubber/plastic upper that is overlaid by, as you state, a pink colored textile material mesh with an open honeycomb cell pattern. The textile mesh does not obscure the completed yellow rubber/plastic material external surface area upper (ESAU), but merely serves as a decorative or ornamental accessory. The knit mesh textile material accessory or reinforcement readily accounts for more than 10% of the surface area of the upper. The shoe has a flat, cemented-on EVA plastic midsole and a rubber/plastic outer sole that overlaps the upper at the front around the toes and at the back behind the heel. It also has a lace closure with two hook-and-loop closure straps at the ankle. You state that the shoe will be valued at over $9 but not over $12 per pair. The applicable subheading for the shoe identified as Style #135481 will be 6402.91.80, 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 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 $6.50 but not over $12 per pair. The rate of duty will be 90 cents per pair plus 20% 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