The tariff classification of footwear from Taiwan or China

NY E87689 October 6, 1999 CLA-2-64:RR:NC:TA:347 E87689 CATEGORY: Classification TARIFF NO.: 6403.99.9065 Mr. Barry Campbell Report 3650 - 131 Avenue S.E., Suite 150 Bellevue, WA 98006-1334 RE: The tariff classification of footwear from Taiwan or China Dear Mr. Campbell: In your letter dated September 14, 1999 you requested a tariff classification ruling. You have submitted two sample sandals, identified as “Pattern number W80733”. The samples have been marked as “A” and “B” to signify the two differently finished versions of this woman’s one band slotted construction casual thong sandal. Both the submitted sandal versions have uppers consisting of a 2-1/4 inch wide band of fairly thick grain leather with a leather strip toe thong, that are secured into and lasted under slotted cork insoles. Additionally, both version “A” and “B” have a 1-1/2 inch wide single layer of decorative textile fabric that has been sewn onto the center surfaces of these leather band uppers. In the case of version “A”, the thin fabric overlay does not get lasted under the insole as it does in version “B”. Nevertheless, we agree with your contention that the fabric overlays present on both versions are exclusively ornamental, and their presence is not structurally necessary, nor does it add strength to the upper. Therefore, we will consider the textile material present on the uppers of both submitted versions of this sandal to be accessory or reinforcement and so, excluded from external surface area consideration. The sandal also has an approximately 1-3/4 inch high rubber/plastic platform wedge bottom/sole and, as you state, it will be valued about $8.00 per pair. The applicable subheading for the sandal, identified as “Pattern number W80733”, in both sample versions “A” and “B”, will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather and outer sole’s of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; and which is for women, misses, children or infants. The rate of duty will be 10% 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