The tariff classification of footwear from China

NY E86120 September 13, 1999 CLA-2-64:RR:NC:TA:347 E86120 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Jolene Griffin The Stride Rite Corp. 191 Spring St. P.O. Box 9191 Lexington, MA 02420-9191 RE: The tariff classification of footwear from China Dear Ms. Griffin: In your letter received August 18, 1999 you requested a tariff classification ruling. The submitted half pair sample, Style “Tiki Hut”, is a child’s open-heel, open-toe casual sandal with a Velcro strap closure. The external surface of the upper is composed of a fabric of woven artificial straw strips, which you believe is made of either polyurethane or polypropylene. Our measurements indicate that the individual synthetic straw strips, which are folded repeatedly along their lengths and crimped, have apparent widths of less than 2 millimeters. HTS heading 5404 provides in part for strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm to be considered a man-made fiber. Therefore, in as much as the individual plastic strips comprising the woven external surface material of this sandal are well under 5mm in width, this shoe is considered to have a textile material upper and not a plastic one. The sandal also has a wedge shaped bottom consisting of a plastic EVA midsole and a rubber/plastic outer sole. The applicable subheading for this sandal, Style “Tiki Hut”, 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 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