The tariff classification of footwear from India

NY K88798 September 14, 2004 CLA-2-64:RR:NC:SP:247 K88798 CATEGORY: Classification TARIFF NO.: 6404.20.40 Ms. Maria E. Julia Newport News, Inc. 711 Third Avenue New York, NY 10017 RE: The tariff classification of footwear from India Dear Ms. Julia: In your letter dated August 13, 2004 you requested a tariff classification ruling. The submitted sample, identified as Style/Item Number S05-09-004, is a woman’s open-toe, open-heel, slip-on sandal with, as you state, a polyester textile material upper consisting of a 1-inch wide textile strap across the instep and a single ½-inch wide textile strap around the big toe. The sandal upper also features numerous decorative, sewn-on plastic and glass beads, metal coils and several polished stones. The decorative rows of plastic and glass beads, metal coils and polished stones on this upper, which enhance but do not coat or cover the textile external surface area material onto which they are sewn, are considered accessories or reinforcements. Therefore, this sandal has an upper that is of textile. The sandal also has a suede leather insole, a leather lining, a wood midsole wedge, a leather outer sole and a thin rubber/plastic heel. You have provided a component material weight percentage breakdown worksheet, indicating that the total percentage (only 19.8%) of rubber, plastics plus textiles makes up less than 50% of the total component material weight of this sandal. You also state that this women’s sandal will be valued at $6.50 per pair. The applicable subheading for the women’s sandal, identified as Style/Item Number S05-09-004, will be 6404.20.40, 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 leather or composition leather; in which the shoe, by weight, is not over 50% as a total of textile, rubber and plastics materials; and which is valued over $2.50 per pair. The rate of duty will be 10% 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