The tariff classification of footwear from Taiwan

NY C87619 June 3, 1998 CLA-2-64:RR:NC:TA:347 C87619 CATEGORY: Classification TARIFF NO.: 6405.90.9000 ; 6402.99.1865 Ms. Marie Mulieri Gemm Customs Brokers, Inc. 175-01 Rockaway Blvd., Suite 208 Jamaica, NY 11434 RE: The tariff classification of footwear from Taiwan Dear Ms. Mulieri: In your letter dated May 6, 1998, on behalf of Hyline International Corp., you requested a tariff classification ruling. The submitted sample, style name "Sampa", is a woman's slip-on shoe with a 3-1/2 inch high platform heel and an upper that has an external surface area completely covered with small black plastic sequins firmly stitched onto a textile backing layer. The sample shoe has a leather outer sole. Additionally, you also enquire as to the applicable classification if this shoe had an outer sole of rubber instead of leather. The applicable subheading for the shoe, style "Sampa" with a leather outer sole, will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, in which the external surface of the upper is predominately rubber and/or plastics and the external surface of the outer sole is not predominately rubber or plastics. The rate of duty will be 12.5% ad valorem. The applicable subheading for this identical style woman's shoe, but with a rubber outer sole, will be 6402.99.1865, HTS, which provides for footwear in which both the upper's and outer sole's external surfaces are predominately rubber and/or plastics; which is not "sports footwear"; in which the upper does not cover the ankle: in which the upper's external surface area measures over 90% rubber or plastics (including any accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil or cold or inclement weather. 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, Robert B. Swierupski Director, National Commodity Specialist Division