The tariff classification of a woman’s textile boot from China.

NY F86121 May 15, 2000 CLA-2-64:RR:NC:TP:347 F86121 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Eric D. Smithweiss Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue 33rd floor New York, NY 10167-3397 RE: The tariff classification of a woman’s textile boot from China. Dear Mr. Smithweiss: In your letter dated April 25, 2000, written on behalf of your client, Nine West Distribution Corp., you requested a tariff classification ruling. You have submitted a sample of a woman’s slip-on knee-high boot, with a closed toe and closed heel, style “Roccia.” You state the upper is made of a material called “Bess” which consists of textile fabric with a thin coating of plastic applied in such a manner that the outer surface of the material has the appearance of snake skin scales. You believe the outer surface of the Bess material is plastic, with a small amount of textile fabric visible in between each “scale.” You further believe that chapter 64 Note 3(a) of the Harmonized Tariff Schedule of the United States (HTS) applies to the determination of the external surface area of the upper (ESAU) for this boot. This note states that “the terms ‘rubber’ and ‘plastics’ include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye.” The boot has a rubber/plastic outer sole and is valued over $12.00 per pair. We do not agree that Note 3(a) of chapter 64, HTS, applies to this boot. The material of the upper is textile. We consider the rubber/plastic “scales” to be accessories/reinforcements since, as stated, the textile material is visible between these applied scales. In this regard, the intermittent pattern of scales is not considered to be an “external layer of rubber or plastics.” Therefore, the upper of this shoe, which you call “Bess,” is textile as per note 4(a) to chapter 64, HTS which states that the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments. The applicable subheading for style “Roccia” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics, and uppers of textile materials, footwear with open toes or open heels, which is 10% or more by weight of rubber or plastics. The rate of duty will be 37.5% 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