The tariff classification of footwear from China

NY F80713 December 27, 1999 CLA-2-64:RR:NC:TA:347 F80713 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. William J. Maloney Rode & Qualey 295 Madison Ave. New York, NY 10017 RE: The tariff classification of footwear from China Dear Mr. Maloney: In your letter dated December 10, 1999, on behalf of your client Deckers Outdoor Corporation, you requested a tariff classification ruling. The submitted two half pair samples are both below the ankle height slip-on shoes. Style 9519 is identified as a woman’s clog-type shoe with a fairly thick, rubber/plastic platform wedge bottom that also features a separate mock welt strip. The shoe has a functionally stitched upper consisting of a plastic external surface material component lower portion that is sewn to a higher up textile fabric vamp and topline portion. These fabric portions of the upper consist of, as you describe, a woven cotton textile material which has been saturated with acrylic that “completely coats the fibers so that the plastic material is visible to the naked eye.” It is also our observation that the plastic coating on the external surface of the textile fabric portions of this shoe upper is thick enough to be visible and that it somewhat obscures the weave pattern of the underlying fabric. Legal Note 3 to Chapter 64, Harmonized Tariff Schedules of the United States (HTS), provides that “[f]or the purposes of this Chapter, the expression ‘rubber or plastics’ includes any textile material visibly coated or covered externally with one or both of those materials.” Based on our visual examination, we consider this shoe to be classified as having a plastic upper. The other submitted shoe, identified as Style 2624, is, as you state, “a men’s clog that is identical to style 9519 with regard to its construction and materials.” For the purposes of this ruling, we will presume this is so, however, we note that this shoe does appear to have a somewhat lower rubber/plastic platform wedge bottom. The applicable subheading for the two shoes, identified as Style 9519 and Style 2624, 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. We are returning the sample as you requested. 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