The tariff classification of footwear from Taiwan

NY F83911 March 13, 2000 CLA-2-64:RR:NC:TA:347 F83911 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Roger J. Crain CSS, Customs Science Services, Inc. 10315 Kensington Parkway, Suite 211 Kensington, MD 20895-3321 RE: The tariff classification of footwear from Taiwan Dear Mr. Crain: In your letter dated February 28, 2000, on behalf of your client SLJ Retail LLC, you requested a tariff classification ruling. The submitted half pair sample, identified as style “Daphne”, is a woman’s open-toe, open-heel sandal-type fashion shoe, with an upper consisting of three flat, ¼-inch wide straps that have plastic external surfaces. One upper strap loops across the wearer’s toes, another crosses at the instep and the third loops behind the heel and is secured around the ankle with a side buckle closure. The two plastic upper straps that cross at the wearer’s instep and toes, have twelve individual decorative, daisy-like flowers, that you state, have plastic coated leather petals and silver colored plastic sequin centers. These flower-like decorations are held to the plastic upper straps by a single stitch at their centers, with the petals extending and loosely flapping past the edges of the straps. We consider each one of these black and silver colored flower decorations to be a “loosely attached appurtenance” and as such, they will be disregarded in the external surface area measurements of this shoe’s upper, even with all “accessories and reinforcements” included. The shoe also has a rubber/plastic outer sole and a ¾-inch high rubber/plastic heel. The applicable subheading for the shoe described above and identified as style name “Daphne” 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 is not designed to be a protection against water, oil, or cold or inclement weather; which does not have a foxing or a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% 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