The tariff classification of footwear from China

NY E83789 July 16, 1999 CLA-2-64:RR:NC:TA:347 E83789 CATEGORY: Classification TARIFF NO.: 6402.99.3060 Ms. Milly Yin Rockyrover International Inc. 9803 E. Rush Street S. El Monte, CA 91733 RE: The tariff classification of footwear from China Dear Ms. Yin: In your letter dated June 21, 1999 you requested a tariff classification ruling. The submitted sample, identified as “Style #966-Gold”, is a woman’s gold colored slip-on type fashion shoe, with an upper consisting of six flat, widely spaced 3/16-inch wide plastic straps that criss-cross the wearer’s foot at the instep, and these straps are interwoven through nine 1/8-inch wide metal rings. By visual measurement, we have determined that the nine metal connecting rings account for at least 10% of the external surface area of this shoe’s upper. The shoe also has a 3 inch high rectangular shaped heel and a rubber/plastic outer sole. The applicable subheading for this shoe, Style #966-Gold, will be 6402.99.3060, 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; which has open toes or open heels, or is of the slip-on type; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); and which is not designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 37.5% 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