The tariff classification of a textile woman’s shoe from China.

NY D88127 March 4, 1999 CLA-2-64:RR:NC:TP:347 D88127 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Michael R. Spano Michael R. Spano & Co., Inc. 190 McKee Street Floral Park, NY 11001 RE: The tariff classification of a textile woman’s shoe from China. Dear Mr. Spano: In your letter dated February 11, 1999, written on behalf of your client, Kenneth Cole Productions, Inc., you requested a tariff classification ruling. You have submitted a sample of what you refer to as a ladies flannel shoe, style #9201, PU II SP862G, with a closed toe and heel, lace tie closure and a rubber/plastic outer sole. You have also submitted a lab report regarding the upper material. The lab report states that the material is made of a heavy, thick plastic coating over a woven textile substrate which obscures the fibrous structure of the textile material underneath it. The external surface of the upper has a fibrous-like appearance which you state has been obtained by spraying or brushing paint. Based on your lab analysis and our examination of this shoe, we agree that the external surface area of the upper (ESAU) for this shoe is considered plastic for tariff purposes. We also note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirement of 19 U.S.C. §1304. Accordingly, the shoe would be considered not legally marked under the provisions of 19 C.F.R. §134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit”. The applicable subheading for the shoe will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of over 90% rubber/plastic, which is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, which does not have a foxing or foxing-like band applied or molded at the sole and overlapping the upper, footwear 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