The tariff classification of footwear from China

NY D89838 April 13, 1999 CLA-2-64:RR:NC:TA:347 D89838 CATEGORY: Classification TARIFF NO.: 6402.99.80 Ms. Sharon Sacks BBC International, Ltd. 1515 N. Federal Hwy, Suite 206 Boca Raton, FL 33432 RE: The tariff classification of footwear from China Dear Ms. Sacks: In your letter dated March 23, 1999 you requested a tariff classification ruling. The submitted half pair sample, identified as Stock number “FAS70015S”, is a child’s athletic style, low-top shoe. The shoe has an upper with an external surface area that consists mostly of functionally stitched together plastic components, but there is also a fairly large section of the vamp over the toe area that is of a textile material and additionally, there are also nine textile strap eyelets plus a narrow textile topline ankle collar trim. By visual measurement, it is our determination that these various textile surface material components comprise at least 10% of surface area of this shoe’s upper. The shoe also has a cemented-on, unit molded rubber/plastic bottom, the sides of which overlap the upper at the sole. The height of the overlap varies from as high as 3/4-inch around the outside back quarter, down to about 3/16-inch, in a wave-like treatment that includes most of the outside half of the shoe, as well as a 3/4-inch high overlap at the toe and the back of the heel. The inside perimeter of this molded bottom also exhibits a significant amount of overlap as it encircles the remainder of the upper. We consider this shoe to have a foxing-like band. You state that this shoe is valued at $6.75 per pair. The applicable subheading for this shoe, Stock# FAS70015S, will be 6402.99.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which 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; 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 at over $6.50 but not over $12.00 per pair. The rate of duty will be 90 cents per pair plus 20% ad valorem. We are returning the sample 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