The tariff classification of footwear from China

NY F87252 June 1, 2000 CLA-2-64:RR:NC:TA:347 F87252 CATEGORY: Classification TARIFF NO.: 6404.11.50 ; 6404.19.35 Mr. Jaun Dominguez Wal Mart Stores, Inc. 702 SW 8th St. Bentonville, AR 72716-8023 RE: The tariff classification of footwear from China Dear Mr. Dominguez: In your letter dated May 23, 2000 you requested a tariff classification ruling. The submitted two half pair samples are described as follows: (1) Stock Number TGY-3198 – A woman’s white “tennis shoe”, with a textile canvas upper, a five eyelet lace closure and a cemented-on, unit molded rubber/plastic bottom, the sides of which overlap the upper at the sole by ¼-inch all around the shoe. We consider this shoe to have a foxing-like band. We will presume that this shoe will be valued at or under $3.00 per pair. (2) Stock Number TGY-4191 – A woman’s open-heel, slip-on casual shoe, with a textile canvas upper, five eyelet laced instep mock closure, and a 1-1/2-inch high rubber/plastic platform bottom. The applicable subheading for the shoe, Stock number TGY-3198, will be 6404.11.50, 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 “athletic footwear”; which has a foxing-like band; and which is valued, we presume, at or under $3.00 per pair. The rate of duty will be 48% ad valorem. If this shoe is valued at over $3.00 but not over $6.50 per pair, then the applicable subheading will be 6404.11.70, HTS, and the rate of duty will be 90 cents per pair plus 37.5% ad valorem. The applicable subheading for the shoe, Stock number TGY-4191, will be 6404.19.35, (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; 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 over 10% by weight of rubber and/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