The tariff classification of a woman's shoe from China

NY B87835 August 18, 1997 CLA-2-64:RR:NC:TP:347 B87835 CATEGORY: Classification TARIFF NO.: 6402.99.18 Erik D. Smithweiss Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue New York, N.Y. 10167 RE: The tariff classification of a woman's shoe from China Dear Mr. Smithweiss: In your letter dated July 25, 1997, on behalf of your client, E.S. Originals Inc., you requested a tariff classification ruling. You state that the shoe you have submitted, style #LH 708-1, is a woman's shoe with a plastic upper and plastic molded outsole. The upper also features two metal buckle closures across the instep. Along with the sample of the completed shoe you also provided a separate molded outsole to determine if the overlap of the upper by the molded outsole would be a foxing-like band. You state that the outsole overlaps the upper by 1/4 inch or more around 32.4% of the perimeter of the shoe. You also state that the external surface of the upper, including the metal buckles and any other accessories or reinforcements, is over 90% plastic. The applicable subheading for the shoe 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, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastic, which does not have a foxing or foxing-like band applied or molded at the sole and overlapping the upper, not covering the ankle. The rate of duty will be 6% ad valorem. 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 212-466-5890. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division