The tariff classification of footwear from China

NY F80163 December 13, 1999 CLA-2-64:RR:NC:TA:347 F80163 CATEGORY: Classification TARIFF NO.: 6402.99.18 ; 6404.19.50 Ms. Lorianne Aldinger Rite Aid Corporation Box 3165 Harrisburg, PA 17105 RE: The tariff classification of footwear from China Dear Ms. Aldinger: In your letter dated December 2, 1999 you requested a tariff classification ruling. The submitted samples are described as follows: Item 992687 (Champ 1) - A women’s open-toe, open-heel slide sandal, with a single clear plastic wide strap upper and an approximately 1-inch thick molded plastic bottom. Item 992684 (78/328/A38) – A men’s open-toe, open-heel “soccer slide” sandal, with an upper consisting of a single 3-inch wide plastic strap upper and with an approximately 1-inch thick molded plastic bottom. Item 992685 (T2554-6) – A women’s open-toe, open-heel, “Tatami Thong” platform sandal. It has a plastic Y-strap upper, a straw mat insole footbed and a 2-inch high, wedge heel platform bottom. Item 992987 (99210/99306) – A men’s/boy’s style “Aqua Shoe”. This low-top, slip-on surf shoe has a stretch textile fabric upper and an injection molded rubber/plastic bottom with a molded sidewall that overlaps the upper at the sole by more than ¼-inch. We consider this shoe to have foxing-like band. You state that this surf shoe is valued at $2.05 per pair. Item 992988 (99309/99311B) – A women’s/girl’s style “Aqua Shoe”. This low-top, slip-on surf shoe has a stretch textile fabric upper and an injection molded rubber/plastic bottom with a molded sidewall that overlaps the upper at the sole by more than ¼-inch. We consider this surf shoe to have a foxing-like band. You state that this surf shoe is valued at $2.00 per pair. The applicable subheading for the three sandals, Item numbers 992687, 992684 and 992685, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem. In the year 2000, the rate of duty for these items will remain unchanged. The applicable subheading for the two surf shoes, identified as Item numbers 992987 and 992988, will be 6404.19.50, 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 does not have open toes or open heels; which has a foxing-like band wholly or almost wholly of rubber or plastics; and which is valued not over $3.00 per pair. The rate of duty will be 48% ad valorem. In the year 2000, the rate of duty for these items will remain unchanged. 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