The tariff classification of footwear from China

NY D87583 February 11, 1999 CLA-2-64:RR:NC:TA:347 D87583 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 7771-Starlets”, is a woman’s open-toe, open-heel, slip-on shoe, with an all plastic upper and an approximately 2-1/2 inch to 3 inch thick platform, wedge-like EVA plastic 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