The tariff classification of footwear from China

PD C81267 November 10, 1997 CLA-2-64:FO:CM:NP:POR:CO:D24:C81267 CATEGORY: Classification TARIFF NO.: 6404.19.50/6404.19.70 Irwin A. Seltzer H.Z. Bernstein Co., Inc. 2975 Kennedy Blvd. Jersey City, NJ 07306 RE: The tariff classification of footwear from China Dear Mr. Seltzer: In your letter dated October 28, 1997 you requested a tariff classification ruling on behalf of your client, R & S Sales Co. The sample provided, designated style #97223 and described as an Aqua Sock, is below the ankle in height. It has an upper of neoprene foam rubber coated inside and out with a knitted nylon textile fabric, and a rubber sole that overlaps the upper in a foxing-like band. It is closed with a drawstring lace around the top of the upper. You indicate that this footwear is manufactured by a process of injection rather than cementing. The applicable subheading for the shoe will be 6404.19.50/ 6404.19.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials; other than sports footwear and the like; other than footwear with uppers of over 50% leather; other than protective footwear; other than footwear with open toes or heels or of the slip-on type that is held to the foot without laces; other than footwear having soles which are affixed to the upper exclusively with an adhesive; valued not over $3/pair (6404.11.50) or valued over $3.00/pair but not over $6.50/pair (6404.11.70). The rate of duty will be 48% (6404.19.50) or 90c/pr. + 37.5% (6404.19.70), depending on value. 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. Sincerely, Lewellyn Robison Port Director Portland, Oregon