The tariff classification of footwear from China

NY D81223 August 28, 1998 CLA-2-64:RR:NC:TA:347 D81223 CATEGORY: Classification TARIFF NO.: 6402.99.1865 Mr. Barry Campbell The Topline Corporation 3650-131St Ave., S.E., Ste. 150 Bellevue, WA 98006-1334 RE: The tariff classification of footwear from China Dear Mr. Campbell: In your letter dated August 6, 1998 you requested a tariff classification ruling. The submitted sample, Pattern number W22826, is a woman's closed toe, open-back, slip-on sandal-like shoe with a 1-1/2 inch platform heel and a rubber/plastic outer sole. The shoe has an upper made entirely of a material which you refer to as "PU suede, C123" and which consist of a layer of textile fabric that has been visibly coated or covered with a layer of polyurethane plastic on its external surface. Based on Note 3(a) in Chapter 64, Harmonized Tariff Schedule of the United States (HTS), stating that for the purposes of this chapter, the terms "rubber" and "plastics" include woven fabrics or other textile products with an external layer of rubber or plastics visible to the naked eye, we will consider the material of the submitted sample shoe upper to have an external surface of plastic. The applicable subheading for this shoe will be 6402.99.1865, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole's external surface is rubber and/or plastics; which does not have a foxing-like band; which does not cover the ankle; and which is worn by women. The rate of duty will be 6% ad valorem. You have also submitted a sample swatch of a material which you refer to as "PU satin, A275". You state that this material also consists of a textile fabric coated (visibly) with PU plastic that has been given a simulated satin plastic embossing on its external surface. We agree that if this "plastic" material was used to make the upper of the instant shoe, the same classification and duty rate will still apply. 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