The tariff classification of footwear from China

NY D89531 April 5, 1999 CLA-2-64:RR:NC:TA:347 D89531 CATEGORY: Classification TARIFF NO.: 6402.99.18 ; 6402.99.70 ; 6403.99.90 Mr. Joe Cassidy TTG Group Limited P.O. Box 331 Aurora, MO 65605 RE: The tariff classification of footwear from China Dear Mr. Cassidy: In your letter dated March 17, 1999 you requested a tariff classification ruling. The submitted six half pair samples are described as follows: 1. Style 231080 - A woman’s open-toe, open-heel sandal, with an all plastic upper, a buckle closure and a rubber/plastic outer sole. The sandal is valued at $3.75 per pair. 2. Style376093 - An infant/toddler sized high-top athletic style shoe, with a predominately plastic upper that has textile material side panels and eyelet stays. It also has a lace closure and an injection molded rubber/plastic bottom that overlaps the upper by varying heights of as much as 1/2 inch, all around the shoe. We consider this shoe to have a foxing-like band. The shoe is valued at $3.50 per pair. 3. Style 362252 - A child’s low-top, athletic style shoe with an upper, that you state, has a predominately leather external surface area. It has some plastic and textile side panels, a lace closure and an injection molded, rubber/plastic bottom which overlaps the upper. The shoe is valued at $4.50 per pair. 4. Style 754001 - An infant/toddler size, low-top oxford style shoe with a leather upper and a rubber/plastic outer sole. The shoe is valued at $3.75 per pair. 5. Style 238008 - A woman’s slip-on casual shoe, with a suede leather upper and a rubber/plastic outer sole. The shoe is valued at $5.00 per pair. 6. Style 753607 - An infant/toddler size, open-toe, open-heel sandal, with a leather upper, a buckle closure and a rubber/plastic outer sole. The shoe is valued at $2.60 per pair. The applicable subheading for the woman’s sandal, Style 231080, 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. The applicable subheading for the child’s athletic type shoe, Style 376093, will be 6402.91.70, HTS, which provides for footwear, in which the upper’s and outer sole’s external surface is predominately rubber and/or plastics; in which the top of the upper covers the wearer’s ankle; which has a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5% ad valorem. The applicable subheading for the remaining four samples, all with leather uppers, which you identify as Style numbers 362252, 754001, 238008 and 753607, will be 6403.99.90, HTS, which provides for footwear with predominately leather uppers and rubber and/or plastic outer soles; which is not “sports footwear”; which does not cover the ankle, which is valued over $2.50 per pair; and which are shoes for women, misses, children and infants. The rate of duty will be 10% ad valorem. We are returning the 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