The tariff classification of footwear from China

NY D81445 August 28, 1998 CLA-2-64:RR:NC:TA:347 D81445 CATEGORY: Classification TARIFF NO.: 6404.19.3560 Ms. Jeanne Clark Fritz Companies, Inc. 9800 La Cienega Blvd. Inglewood, CA 90301-2063 RE: The tariff classification of footwear from China Dear Ms. Clark: In your letter dated August 18, 1998, on behalf of Seychelles Imports LLC, you requested a tariff classification ruling. The submitted sample is a woman's pull-on fashion boot, Style number Y0091. It has a stretch textile fabric upper with an elasticized topline opening, a 3/4 inch wide decorative belt with a metal buckle that is looped around at the ankle, a 2 inch high stacked platform heel and a cemented-on rubber/plastic outer sole. The applicable subheading for this women's boot will be 6404.19.3560, 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 is of the slip-on type; which does not have a foxing-like band almost wholly of rubber and/or plastics; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% 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