The tariff classification of women and children's footwear from Mexico

NY C80752 November 7, 1997 CLA-2-64:RR:NC:TP:347 C80752 CATEGORY: Classification TARIFF NO.: 6402.91.50, 6402.99.14, 6402.99.18, 6402.99.20 Mr. Allan J. Kaplan PANAM 9720 S.W. 120 St. Miami, FL. 33176 RE: The tariff classification of women and children's footwear from Mexico Dear Mr. Kaplan: In your letter dated September 26, 1997, you requested a tariff classification ruling. You have submitted samples for five styles of what you state are PVC shoes. Style 203-1 Diana is a woman's sandal and style 10112 Wrapper is a child's sandal. Both styles are plastic slip-on sandals with open heels and open toes. Each sandal has a unit molded rubber/plastic sole as well as a velcro closure located on the upper which holds both sides of the upper together and secures the shoe to the foot. Style 20102 Splash is a woman's one-piece molded open heel/open toe plastic slip-on sandal containing a plastic buckle closure on each of the two straps located on the upper which holds both sides of the upper together and secures the shoe to the foot. Style 10610 Tracker is a child's protective shoe with a rubber/plastic upper and outer sole. It has a molded upper that features a separately stitched piece of rubber/plastic material which forms the top portion of the upper and also contains a 3-eyelet lace-tie closure. The upper is cemented to a unit molded rubber sole. Style 10611 Trucker is a child's protective shoe, covering the ankle, made up of a one-piece molded upper with a band of textile trimming stitched along the collar. The shoe has a lace-tie closure and the upper is cemented to a unit molded rubber sole. The applicable subheading for styles 203-1 Diana and 10112 Wrapper 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 plastics, not covering the ankle. The General rate of duty will be 6% ad valorem. The Special rate of duty for Mexico will be 3.6% ad valorem. The applicable subheading for style 20102 Splash will be 6402.99.14, (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 or reinforcements such as those mentioned in Note 4(a) to this chapter) is rubber or plastic, not covering the ankle, sandals and similar footwear produced in one piece by molding. The General rate of duty will be 4.2% ad valorem. The Special rate of duty for Mexico will be free. The applicable subheading for style 10610 Tracker will be 6402.99.20, (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. The General rate of duty will be 37.5% ad valorem. The Special rate of duty for Mexico will be 27.5% ad valorem. The applicable subheading for style 10611 Trucker will be 6402.91.50, (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, covering the ankle, designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. The General rate of duty will be 37.5% ad valorem. The Special rate of duty for Mexico will be 27.5% 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, Robert B. Swierupski Director, National Commodity Specialist Division