The tariff classification of footwear made in Mexico and Italy.

NY F87772 June 16, 2000 CLA-2-64:RR:NC:TA:347 F87772 CATEGORY: Classification TARIFF NO. 6404.19.35 Mr. Don M. Obert Follick & Bessich Attorneys at Law 33 Walt Whitman Road, Suite 204 Huntington Station, NY 11746 RE: The tariff classification of footwear made in Mexico and Italy. Dear Mr. Obert: In your letter dated May 24, 2000 you requested a classification ruling for three footwear styles on behalf of Steve Madden, Inc. You state that style “Snakey” is made in Mexico while styles “Pierlouis” and “Helene” are made in Italy. All three styles have uppers which are made with a material which you describe as rubber/plastic coated textile material which mimics the pattern and texture of snakeskin. You explain that the plastic coating does not completely cover the surface of the textile material, but is fused to the textile material in a random pattern of extemporaneous shape and size which is clearly visible to the naked eye. As you note, Note 4 (a) to Chapter 64, Harmonized Tariff Schedule of the United States, (HTS) 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. As you further note, Note 3(a) to Chapter 64, HTS, provides that; for the purposes of this chapter, the terms “rubber” and “plastics” include woven fabrics for other textile products with an external layer of rubber or plastics being visible to the naked eye, no account should be taken of any resulting change of color. In this regard you opine that the constituent material of the upper having the greatest external surface area for all three styles is rubber/plastics and the footwear is properly classified under Subheading 6402, HTS which covers “other footwear with outer soles and uppers of rubber or plastics.” We do not agree that Note 3(a) applies to this footwear. The material of the upper is textile, which is substantially visible on the surface of the shoes both in the areas between and through the transparent plastic “scales” which mimic snakeskin. We consider the intermittent pattern of scales, ornamentation, and therefore, “accessories or reinforcements” and not an “external layer.” In this regard, the footwear is classified under Subheading 6404, HTS which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. You describe the Snakey as a women’s slip-on type shoe with an open toe and heel, which does not cover the ankle. The shoe is a standard mule with an open toe The vamp constitutes the entire upper. The shoe also has a platform sole of rubber or plastics material. Styles Pierlouis and Helene are women’s high heel fashion slip-on boots with uppers of textile material and outer soles of rubber/plastics. Both styles cover the ankle but do not cover the knee. The Helene features a plastic heel/heel stabilizer unit which overlaps the upper by over ¼ inch around 41 percent of the perimeter of the shoe. We do not agree with your statement that this feature is a foxing or foxing-like band. In our opinion it has neither the appearance nor the characteristics of a foxing. The applicable subheading for styles Snakey, Pierlouis and Helene will be 6404.19.35, HTS which provides for footwear with outer soles of rubber or plastics, and uppers of textile materials, footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper; which are not less than 10 percent by weight of rubber or plastics. The General Rate of duty will be 37.5 percent ad valorem. In your letter, you state that style Snakey “is a good originating in the territory of a party to, and meeting all the requirements of, the North American Free Trade Act (NAFTA), and is subject to the special NAFTA rate of duty.” Pursuant to Part 181 of the Customs Regulations (19 C.F.R. 181), a request for a ruling on the status of a product under NAFTA must provide sufficient detail to permit proper application of the relevant NAFTA provisions. In this case, you have not provided sufficient information to allow us to issue a ruling relating to this issue. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 637-7089. Sincerely, Robert Swierupski Director, National Commodity Specialist Division