The tariff classification of footwear from China

NY D84379 November 19, 1998 CLA-2-64:RR:NC:TA:347 D84379 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Junghee Sung Nike USA, Inc. One Bowerman Drive Beaverton, OR 97005 RE: The tariff classification of footwear from China Dear Ms. Sung: In your letter dated November 3, 1998 you requested a tariff classification ruling. The submitted sample, Model #FOS087 "Air Deschutz" is a unisex style sandal with an upper consisting mainly of several inter-connected 1-inch wide plastic straps that can be adjusted for fit by means of hook-and loop type closures and plastic buckles. It has open toes and open heels, an upper that has an external surface of all plastics, and a molded rubber/plastic outer sole. The applicable subheading for this sandal, model #FOS087, 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 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. 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