The tariff classification of footwear from China

NY F81550 January 12, 2000 CLA-2-64:RR:NC:TA:347 F81550 CATEGORY: Classification TARIFF NO.: 6402.99.1865 ; 6403.99.9065 Ms. Virginia V. Bergeron Easy Street 364 Route 108 Somersworth, NH 03878-1579 RE: The tariff classification of footwear from China Dear Ms. Bergeron: In your letter dated January 5, 2000 you requested a tariff classification ruling. The submitted five half pair samples, identified as styles MS #78 “Positive”, MS #60 “Cardinal”, MS #68 “Alive”, MS #77 “Maxim”, and MS #75 “Bella”, are all below-the-ankle height women’s shoes with rubber/plastic outer soles. Styles MS #77, MS #75 and MS #68 are all slip-ons with approximately 1-1/2 inch height heels and uppers that have an external surface area of over 90% rubber and/or plastics. Styles MS #78 and MS #60 both have predominately leather uppers, as stated on a provided material breakdown calculation sheet, with a cemented-on, one piece molded, rubber/plastic wedge shaped bottom featured on style MS #60, while style MS #78 has a cemented-on rubber/plastic outer sole and a 1-1/2 inch high heel. The applicable subheading for the three women’s shoes, identified as styles MS #77 “Maxim”, MS #75 “Bella”, and MS #68 “Alive”, will be 6402.99.1865, 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. The applicable subheading for the two women’s shoes, identified as styles MS #78 “Positive” and MS #60 “Cardinal”, will be 6403.99.9065 HTS, which provides for footwear, with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which we presume is valued over $2.50 per pair; for other persons. 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