The tariff classification of footwear from China

NY D80059 August 6, 1998 CLA-2-64:RR:NC:TA:347 D80059 CATEGORY: Classification TARIFF NO.: 6404.19.80 Ms. Mary Boncutter RIM Manufacturing, Inc. 17352 Von Karman Avenue Irvine, CA 92614 RE: The tariff classification of footwear from China Dear Ms. Boncutter: In your letter dated July 15, 1889 you requested a tariff classification ruling. You have submitted two half pair samples of women's low-top athletic looking fashion shoes with lace closures. Style "S-5005 Racer X" has a stitched together combination textile and plastic upper and a cemented-on, approximately 1-3/4 inch thick, rigid rubber/plastic platform bottom. Style "S-5012 Dana" has a textile and plastic upper with shiny blue plastic side panels and a cemented-on 1-1/2 thick, rigid, stacked EVA plastic midsole platform plus a thin rubber outer sole. By visual measurements, we have determined textile to be the predominant external surface material which comprises both these shoe uppers. In a follow-up telephone conversation with this office, you stated that Style Pacer-X is priced at $11.00 per pair and Style Dana is priced at $9.90 per pair. The applicable subheading for both these women's shoes will be 6404.19.80, 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; and which is valued over $6.50 but not over $12.00 per pair. The rate of duty will be $.90 per pair plus 20% 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