The tariff classification of footwear from China

NY F82614 February 9, 2000 CLA-2-64:RR:NC:TA:347 F82614 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Saralee Antrim-Saizan Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026-5097 RE: The tariff classification of footwear from China Dear Ms. Antrim-Saizan: In your letter dated January 29, 2000, on behalf of Renaissance Imports Inc., you requested a tariff classification ruling. The submitted sample, identified as Style CW12144, is a woman’s slip-on open-toe, open-heel sandal with the upper consisting of two textile straps, both approximately 1-inch wide. As you state, the two textile straps, which pass across the instep, have a layer of sewn-on plastic beads, which form ¾-inch wide plastic strips. We note that these separately strung together ornamental beaded strips are considered accessories or reinforcements that have been sewn onto the textile external surface area of the upper. We do not consider the textile material that can be seen on the external surface of these upper straps to be “de minimis”, as you contend, since even by your estimate, textile does account for at the least 25% or more of the visible upper surfaces. Additionally, we note, that the sewn on layer of beaded strips can be fairly easily removed as a unit from the underlying textile straps, and the remaining layer of textile material, which is lasted under the insole, constitutes a viable upper. The sandal also has a unit molded rubber/plastic bottom. Therefore, the applicable subheading for this woman’s sandal, Style CW 12144, 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 (excluding accessories and reinforcements); 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. 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