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

NY F87571 June 2, 2000 CLA-2-64:RR:NC:TP:347 F87571 CATEGORY: Classification TARIFF NO.: 6404.19.80 Ms. Elizabeth Rizzo The Donna Karan Company 600 Gotham Parkway Carlstadt, N.J. 07072 RE: The tariff classification of a woman’s textile shoe from China. Dear Ms. Rizzo: In your letter dated May 12, 2000, you requested a tariff classification ruling. You have submitted a sample of what you state is a woman’s shoe, style “Iguana,” #23707133, with an upper made of 100% textile, and a rubber outer sole. The shoes are valued at $9.30 per pair. The design of the shoe allows approximately 1-½ inches of textile upper to cover the back portion at the heel. Due to this design feature, it is our observation that the wearer’s heel remains closed and we would classify this shoe as having a closed heel. In addition, the sole overlaps the upper by more than ¼ inch all around the perimeter of the shoe. In this regard, the shoe possesses a foxing-like band for purposes of chapter 64, Harmonized Tariff Schedule of the United States (HTS). The applicable subheading for the shoe will be 6404.19.80, Harmonized Tariff Schedule of the United States (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 has neither open toes or open heels, footwear of the slip-on type with a foxing-like band applied or molded at the sole and overlapping the upper, which is valued over $6.50 but not over $12.00 per pair. The rate of duty will be 90 cents per pair plus 20% 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