The tariff classification of footwear from China and Mexico

NY D84315 November 19, 1998 CLA-2-64:RR:NC:TA:347 D84315 CATEGORY: Classification TARIFF NO.: 6402.99.18 ; 6403.99.90 Mr. Scott Harris Revolution, Inc. 6829 North Lincoln Ave., Suite 103 Lincolnwood, IL 60646 RE: The tariff classification of footwear from China and Mexico Dear Mr. Harris: In your letter dated October 29, 1998 you requested a tariff classification ruling. The two half pair samples are described as follows: Style #801 - A young girl's tap dance shoe from China. The shoe has a shiny, all plastic upper with a closed toe and heel, and a plastic strap at the ankle that has a small metal buckle closure. It also has a 1/8-inch wide textile topline accessory trim, which we have visually determined, allows for this shoe's upper to have an external surface area that is still over 90% rubber and/or plastics. This shoe has a predominately rubber and/or plastic outer sole with a riveted-on metal tap at the toe and another tap under the heel. Style #701 - A woman's "Dance Sneaker" from Mexico. The shoe has an upper with an external surface area consisting of both leather and textile materials. It also has a 5-eyelet lace closure, a textile tongue, a rubber/plastic heel and a cemented-on rubber/plastic outer sole that contacts the ground. It is our determination that all of the leather component pieces present on the surface of this shoe's upper are considered to be external surface area components(not accessories or reinforcements). Therefore, since as you state and by visual measurement we agree, this shoe has an upper with an external surface area that is predominately leather. The applicable subheading for the tap shoe, style #801, will be 6402.99.18, 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 predominately rubber and/or plastics; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem. The applicable subheading for the dance shoe, style #701, will be 6403.99.90, HTS, which provides for footwear with predominately leather uppers and plastic and/or rubber outer soles, not covering the ankle, valued, we presume, over $2.50 per pair, for other persons. The general rate of duty will be 10% ad valorem. We are returning the samples 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