The tariff classification of footwear from China

NY E89693 November 19, 1999 CLA-2-64:RR:NC:TA:347 E89693 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 November 8, 1999, on behalf of Kenneth Cole Productions Inc., you requested a tariff classification ruling. The submitted half pair sample, identified on the bottom of the outer sole as “Style #46202”, is a woman’s open-toe, open heel, textile strap upper shoe. The upper consists mostly of several braided straw-like straps of polypropylene plastic strips. Our measurements indicate that the individual synthetic straw strips, which are folded repeatedly along their lengths and crimped, have apparent widths of less than 5 millimeters. We note that three or even four individual strips are crosshatched together to form the weave. 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 that comprise the woven external surface area material, which accounts for most of this shoe’s upper, are less than 5mm in width, this shoe is considered to have a predominately textile material upper and not a plastic one. The shoe upper also has a plastic heel strap rear portion with a metal side buckle closure, a 2-inch high platform wedge midsole and a cemented-on, rubber/plastic outer sole. The applicable subheading for this shoe, identified as Style #46202, 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