The tariff classification of footwear from China.

NY 805878 January 31, 1995 CLA-2-64:S:N:N8:347 805878 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Karen Zeuschel Pagoda 1950 Craig Road St. Louis, MO 63146 RE: The tariff classification of footwear from China. Dear Ms. Zeuschel: In your letter dated January 5, 1994, you requested a tariff classification ruling. The footwear which you refer to as the new revised "Festival" pattern, sample #868L77 is a woman's shoe with a plastic sole and upper. The upper has a mesh vamp consisting of polyurethane coated textile strips, an uncoated woven textile strip over the top of the wearers foot which is visible through the mesh and a plastic area at the toe also visible through the mesh. The shoe is held to the foot with plastic straps at the heel. You state that style "Festival" has been the subject of a previous Customs Ruling DD 802689 dated October 28, 1994. In that ruling Customs determined the correct classification to be 6402.99.30 with a duty rate of 37.5 percent ad valorem. The new revised "Festival" pattern, style #868L77 has been redesigned to replace a woven textile portion at the toe with plastic. Therefore, the external surface area of the upper will be over 90 percent of rubber or plastic. The applicable subheading for the new revised "Festival" pattern, style #868L77 will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, having uppers of which over 90 percent of the external surface area is rubber or plastic. The rate of duty will be 6 percent ad valorem. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport