The tariff classification of footwear from China or Hong Kong

NY D89009 March 12, 1999 CLA-2-64:RR:NC:TA:347 D89009 CATEGORY: Classification TARIFF NO.: 6402.99.90 Mr. William J. Maloney Rode & Qualey 295 Madison Ave. New York, NY 10017 RE: The tariff classification of footwear from China or Hong Kong Dear Mr. Maloney: In your letter dated March 8, 1999, on behalf of your client Deckers Outdoor Corp., you requested a tariff classification ruling. The submitted samples are two half pairs of low-top athletic shoes, Style #6608-Slingshot and Style #6609-Ricochet. For both shoe styles, the surface area of the upper consists of both plastic and textile materials. Style “Slingshot” has a hook-and-loop type strap closure, while style “Ricochet” has a lace-up closure that uses a system of textile strap eyelets. As your client has stated, and from our own visual measurements we agree, it is the plastic materials that account for most of the external surface areas of the uppers of both these shoes. While there may be some question as to which of the textile straps are excludable as accessories and/or reinforcements, we will exclude the textile pull-up heel straps and the plastic “XPD” logo overlay patches on both shoes. It is our observation that all of the remaining plastic overlays present on the uppers will be counted as external surface material, since they provide additional support to the upper and are either lasted under and cemented to the sole, or joined to plastic overlays which are lasted under or cemented to the sole. Additionally, both shoes have rubber/plastic midsoles and outer soles that overlap their uppers at the sole. You state that the shoes will both be valued at more than $12.00 per pair. The applicable subheading for both the style name “Ricochet” and “Slingshot” shoes, as described above, will be 6402.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $12.00 per pair. The rate of duty will be 20% ad valorem. We are returning the two samples 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division