The tariff classification of footwear from China

NY D87582 February 11, 1999 CLA-2-64:RR:NC:TA:347 D87582 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Milton Weinberg Norman Krieger, Inc. 5761 West Imperial Highway Los Angeles, CA 90045 RE: The tariff classification of footwear from China Dear Mr. Weinberg: In your letter dated February 1, 1999, on behalf of Skechers USA, Inc., you requested a tariff classification ruling. The submitted sample, “Style 8297-Foamies”, is a child’s open-toe, open-heel, slip-on shoe, with an all plastic single wide band upper consisting of two, size adjustable “Velcro” flaps that are joined over the instep. It also has a wedge shaped, approximately 1-1/2 inch to 2-1/2 inch high stacked EVA plastic, platform bottom. The applicable subheading for this shoe 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. 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division