The tariff classification of footwear from Hong Kong or China

NY C84712 February 25, 1998 CLA-2-64:RR:NC:TA:347 C84712 CATEGORY: Classification TARIFF NO.: 6402.99.90 Ms. Laura Boyce / 555 The Donna Karan Company 600 Gotham Pkwy Carlstadt NJ 07072 RE: The tariff classification of footwear from Hong Kong or China Dear Ms. Boyce: In your letter dated February 18, 1998 you requested a tariff classification ruling. The submitted sample, Style #A477074-"Aqua Sock", is a low-top, slip-on casual shoe, with a stretch neoprene upper that, your measurements indicate, has an external surface area consisting of 30.4% textile and 69.6% "PU Nubuck" plastic materials. It also has a cemented-on, rubber/plastic cupsole bottom which overlaps the upper at the sole by over 1/4 inch and more, all around the perimeter of the shoe. You have stated, via a telephone follow-up conversation with this office, that this shoe is priced at $15.31 per pair. The applicable subheading for this shoe will be 6402.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface area is predominately rubber and/or plastics (excluding accessories and reinforcements); in which the upper's external surface area does not measure over 90% rubber and/or plastics, with all accessories and reinforcements included; which has a foxing-like band; which is not designed to be a protection against water, oil or cold or inclement weather; in which the outer sole's external surface is predominately rubber and/or plastics; and which is valued, you state, over $12.00 per pair. The rate of duty will be 20 percent ad valorem. We are returning the sample as you requested. 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