The tariff classification of footwear from China

NY C89340 July 1, 1998 CLA-2-64:RR:NC:TA:347 C89340 CATEGORY: Classification TARIFF NO.: 6404.19.50 ; 6404.19.70 Ms. Gwen Karpus Robert G. Marshall P.O. Box 40082 Jacksonville, FL 32203 RE: The tariff classification of footwear from China Dear. Ms. Karpus : In your letter dated June 18, 1998, on behalf of Far East Brokers, you requested a tariff classification ruling. The sample you submitted is a pair of children's slip-on surf shoes, no style number indicated, which is intended to be worn in water, but is not designed to keep the wearer's feet dry. The shoe has a stretch material upper consisting of a layer of neoprene rubber sandwiched between two external layers of nylon textile fabric. It also has a molded rubber/plastic bottom, which overlaps the upper at the sole by as much as 3/4 inch along the inside and the outside at mid-arch, and by about 1/4 inch all around the rest of the shoe's lower perimeter. This slip-on shoe is considered to have a foxing-like band. You state that the shoe also comes in adult sizes for men and women. Based on the construction characteristics of the sample submitted, it will be presumed that the same subheadings and duty rates are applicable to this shoe in adult sizes. The applicable subheading for this shoe will be 6404.19.50, 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 has a foxing-like band; and which, we presume, is valued at or under $3.00 per pair. The rate of duty will be 48% ad valorem. If valued over $3.00 but not over $6.50 per pair, the applicable subheading for this shoe will be 6404.19.70, HTS, and the rate of duty will be $.90 per pair plus 37.5% 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