The tariff classification of a rubber/plastic shoe with a mock welt strip from China.

NY D88629 March 5, 1999 CLA-2-64:RR:NC:TP:347 D88629 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 rubber/plastic shoe with a mock welt strip from China. Dear Mr. Spano: In your letter dated February 24, 1999, written on behalf of your client, Jimlar Inc., you requested a tariff classification ruling. You have submitted a sample of what you state is a woman’s PU oxford shoe of cement construction with imitation welt, identified as S-5769, with a closed toe and closed heel, lace-tie closure, and rubber/plastic outer sole. A separate rubber/plastic welt strip runs along the perimeter of the shoe. As per T.D. 83-116, dated 5/22/83, foxing does not include components known by another name clearly recognized in the trade such as mock welts. 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, with rubber/plastic outer soles, 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