The tariff classification of footwear from China.

NY A87571 October 7, 1996 CLA-2-64:R:N3:347 A87571 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Erik D. Smithweiss Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue New York, NY 10167-4000 RE: The tariff classification of footwear from China. Dear Mr. Smithweiss: In your letter dated September 10, 1996 you requested a classification ruling on behalf of your client, E.S. Originals. You describe Style HP819-0 as a ladies' slip on, sling back shoe. You state that the upper is made of plastic and features a textile mesh, visibly coated with pvc. The outer sole is plastic. You also provided a sample of the textile mesh material before the pvc coating is applied. Note 3(a) to Chapter 64, Harmonized Tariff Schedule of the United States, (HTS), provides, for purposes of this chapter: the terms "rubber" and "plastic" include woven fabrics or other textile products with an external layer of rubber or plastic being visible to the naked eye. In this regard, the textile mesh material coated with pvc is considered rubber or plastic. The applicable subheading for Style HP819-0 will be 6402.99.18 (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 (including accessories and reinforcements) is rubber or plastic, other. The rate of duty will be 6 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). (2) A copy of this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division