The tariff classification of a woman’s dress shoe from China

N223316 July 12, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Ms. Sandy Pray JAG Footwear, Accessories and Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a woman’s dress shoe from China Dear Ms. Pray: In your letter dated June 25, 2012, you requested a tariff classification ruling. The submitted half pair sample identified as ELADIA, is a woman’s closed toe/closed high heel dress shoe with a rubber/plastics outer sole. This shoe has an upper with an external surface area of textile that is decorated with polyurethane (PU) shapes to resemble the scales of snakeskin. However, visual examination of the upper reveals that these polyurethane “scales” are sporadic and do not completely cover the fabric material which is visible throughout the external surface of the shoe’s upper. You suggest that this shoe be classified under subheading 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics. We disagree. We consider the sporadic pattern of PU scales to be ornamentation which is regarded as “accessories or reinforcements” and not an external layer of rubber or plastics. In this regard, the footwear is classifiable under heading 6404, HTSUS, which provides for footwear with uppers of textile materials. The applicable subheading for the ELADIA will be 6404.19.3960, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials (excluding accessories or reinforcements); in which the outer soles of rubber or plastics: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: other: other: other: for women. The rate of duty will be 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/. 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 Stacey Kalkines at (646) 733-3042. Sincerely, Thomas J. Russo Director National Commodity Specialist Division