The tariff classification of footwear from China

NY L82735 March 18, 2005 CLA-2-64:RR:NC:SP:247 L82735 CATEGORY: Classification TARIFF NO.: 6402.99.80 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 February 24, 2005 you requested a tariff classification ruling. The submitted half pair sample is a girl’s size 13 athletic-type shoe, identified as Style #141957 “Princess Lights/Bright.” The shoe has a functionally stitched plastic material upper that does not cover the ankle, with a padded plastic tongue, a lace closure, a rubber/plastic sole that overlaps the upper around the toes and a transparent plastic material “heel clip” sidewall portion that overlaps the upper all around the outside quarters at the back. The rear heel portion of this shoe lights up when the heel strikes the ground. You have provided an independent lab report that found this shoe has a foxing-like, ¼-inch or more vertical height overlap of the upper at the sole, around approximately 53% of the perimeter of the shoe. Based on the look, function and the substantial encirclement by a ¼-inch height overlap of the upper at the sole, we consider this shoe to have a foxing or a foxing-like band. You state that the shoe will be valued at $9.15 per pair. The applicable subheading for the girl’s shoe, identified as Style #141957 “Princess Lights/Bright,” will be 6402.99.80, 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 does not cover the ankle; in which the upper’s external surface area measure over 90% rubber or plastics (including any accessories or reinforcements); which has a foxing or a foxing-like band; 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 $12.00 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