The tariff classification of footwear from China

NY E83464 July 8, 1999 CLA-2-64:RR:NC:TA:347 E83464 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Michael R. Spano Michael R. Spano & Co., Inc. 190 McKee Street Floral Park, NY 11001 RE: The tariff classification of footwear from China Dear Mr. Spano: In your letter dated June 11, 1999, on behalf of C. P. International Corp., you requested a tariff classification ruling. The submitted samples are two half pairs of women’s platform wedge casual sandals, identified as “Pattern 40923-2 Slider B/S” and “Pattern L1548/CP1860”. Pattern 40923-2 Slider B/S is an open-toe, open-heel woman’s sandal, with a woven open mesh, spun textile fiber upper, a metal side buckle closure, a two inch high platform wedge jute midsole and a cemented-on rubber/plastic outer sole. Your letter states that the material of this upper is made from “natural raffia” and the sandal is valued at $5.00 per pair. The applicable subheading for the sandal, Pattern 40923-2 “Slider-B/S”, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. The duty rate will be 37.5% ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the sandal you have identified as “Pattern L1548/CP1860”. Your request for a classification ruling regarding that sandal should include a verified statement from the manufacturer and/or from an independent lab, clearly identifying the woven external surface material of the upper either as consisting of a natural straw plaiting material, or as one of man-made imitation straw. Repeated telephone inquiries with your office have not been able to resolve this question. We are returning the two samples to you. 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