The tariff classification of footwear from China

N042184 November 5, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.7090 Mr. David E. Katzman C. H. Powell Company 75 Shawmut Road Canton, MA 02021 RE: The tariff classification of footwear from China Dear Mr. Katzman: In your letter dated October 17, 2008, on behalf of Vincent Shoes LLC, you requested a tariff classification ruling for two shoes for children, identified as style names “Hampus” and “Rasmus.” Style “Hampus” is a child’s lace closure athletic-type shoe with a predominately rubber/plastics material upper that does not cover the ankle. The shoe upper’s external surface includes some stitched-on textile piping and a topline of textile edging trim. Although you do not provide any actual surface area material percentage measurements, we will presume based on visual estimates that textile materials account for less than 10% of the external surface area of the upper. The shoe also has a rubber/plastic outer sole with molded sidewalls that encircle and overlap the upper with a foxing-like band. You have informed this office by telephone that this shoe will be valued at over $3.00 but not over $6.50 per pair. The applicable subheading for the children’s shoe, style name “Hampus,” will be 6402.99.7090, Harmonized Tariff Schedule of the United States (HTSUS), 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; which does not have open toes or open heels; which has a foxing or foxing-like band; 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Your inquiry does not provide enough information for us to give a classification ruling on a child’s shoe/sandal identified as style name “Rasmus.” Your request for a classification ruling for this shoe should include an accurate external surface area upper (ESAU) material measurement as a percentage of the total of all surface area rubber/plastics and textile materials present (including accessories and reinforcements). We suggest an independent lab analysis to obtain accurate measurements. Based on a visual estimate, textile (piping and edgings) materials appear to account for 10% or more of the external surface upper area. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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