The tariff classification of footwear from China

NY D82316 September 28, 1998 CLA-2-64:RR:NC:TA:347 D82316 CATEGORY: Classification TARIFF NO.: 6402.99.70 Mr. John Duffield Sino Pacific Custom Brokerage 401 Broadway, Suite 501 New York, NY 10013 RE: The tariff classification of footwear from China Dear Mr. Duffield: In your letter dated September 9, 1998, on behalf of K-Cel International Corp., you requested a tariff classification ruling. The sample submitted, Style #334-8-8039, is a man's low-top athletic shoe. It has an upper with an external surface which consists predominately of sewn together rubber and/or plastic component materials and which also has six « inch wide textile strips with looped ends that function as eyelets for the laces, sewn diagonally along the sides. We have determined, by visual examination, that textile materials account for more than 10% of the upper's external surface area. The shoe also has a padded ankle collar with a textile topline trim and a cemented-on rubber/plastic bottom, that overlaps the upper at the sole by more than 1/4 inch around most of the shoe's perimeter. We consider this shoe to have a foxing-like band. In your letter you state that this shoe is valued at $4.40 per pair. The applicable subheading for the shoe, Style #334-8-8039, as described above will be 6402.99.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which both the upper's and the outer sole's external surface is predominately rubber and/or plastics; which is not "sports footwear"; which does not cover the ankle; in which the upper's external surface is not over 90% rubber and/or plastics (including all accessories and reinforcements); and which is valued over $3.00 but not over $6.50 per pair. 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