The tariff classification of footwear from China

NY C83572 February 20, 1998 CLA-2-64:RR:NC:TA:347 C83572 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Cyndi Bergamini CSI Industries, Inc. 450 Winks Lane Bensalem, PA 19020 RE: The tariff classification of footwear from China Dear Ms. Bergamini: In your letter dated January 19, 1998 you requested a tariff classification ruling. The submitted sample, Style# 068-298009, is a woman's slip-on fashion shoe. It has an imitation suede-like textile upper and a cemented-on, unit molded rubber/plastic bottom with a 1-3/4 inch high platform heel. The molded rubber/plastic bottom overlaps the upper by less than 1/4 inch. We note that in your letter and also during a follow-up telephone conversation with this office, you stated that this shoe has a "composition leather" upper. It is your responsibility to provide accurate information enabling U.S. Customs to provide correct classification advice on your ruling requests. Our NY Lab analyzed the upper material and determined that the fibers on its external surface are composed entirely of man-made textile fibers. Composition leather is made by binding together fibers or small pieces of natural leather. There was no natural leather material detected by the lab in the analysis of this shoe's upper. The applicable subheading for the shoe, Style# 068-298009, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately rubber and/or plastics; which is not "athletic" footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which is of the slip-on type; which does not have a foxing-like band almost wholly of rubber and/or plastics; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5 percent 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