The tariff classification of footwear from China or Hong Kong

NY F81333 January 11, 2000 CLA-2-64:RR:NC:TA:347 F81333 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Mr. J. Epstein W.N. Epstein & Co., Inc. 4433 Woodson Road St. Louis, MO 63134 RE: The tariff classification of footwear from China or Hong Kong Dear Mr. Epstein: In your letter dated December 21, 1999, on behalf of your client Trimfoot Co., you requested a tariff classification ruling. The submitted sample is a pair of infant’s shoes, identified as style “Sunlik #41174”. The shoe has a plastic upper with a two-eyelet lace closure and a ½-inch high encircling rubber/plastic band applied at the sole. It also has a separately sewn-on textile outer sole with three small, widely spaced, plastic footprint appliques at the toes and two more under the heel, plus the logo “Small Steps”, written out in plastic letters at the middle of the sole. The plastic appliques and lettering, by visual estimate, appear to be approximately 1/32-inch or less in thickness and cover only a small percentage of the surface area of this shoe’s outer sole. Even though you have not provided any actual measurements, based on our own visual examination, we have determined that, for this outer sole, there is more textile component material than plastic that will come into contact with the ground. Chapter 64, note 4(b), states that “[t]he constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.” Therefore, for classification purposes, based on our visual measurements and the application of this legal chapter note, we will consider this shoe to have a predominately textile outer sole. The applicable subheading for the infant’s shoe, identified as style “Sunlik #41174” will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately rubber or plastics; in which the external surface of the outer sole is not predominately rubber or plastics; in which there is a line of demarcation between the sole and the upper; and which is not disposable footwear designed for one time use. The rate of duty will be 12.5% 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