The tariff classification of footwear from China

NY F87832 June 8, 2000 CLA-2-64:RR:NC:TA:347 F87832 CATEGORY: Classification TARIFF NO.: 6402.99.18 ; 6405.90.90 Mr. Dom Malandrucco Vision, Inc. 601 Murray Road East Hanover, NJ 07936 RE: The tariff classification of footwear from China Dear Mr. Malandrucco: In your letter dated May 30, 2000 you requested a tariff classification ruling. The three submitted half pair samples are all women’s open-toe, open-heel, slip-on casual sandals. Style #6029/00 has a one piece molded rubber/plastic, “Y” configured strap upper, the ends of which penetrate into a thick, wedge-like EVA plastic platform bottom that is raised up at the heel. In addition, the top surface of the rubber/plastic strap upper has five textile flowers with floppy petals that are “loosely attached” by a single center rivet. We consider these textile flowers to be a “loosely attached appurtenance” for classification purposes and so they are disregarded from the upper’s external surface area measurements. The two sandals you identify as Style #JN099 and Style #Q412-7, both have uppers consisting of a single, wide strap that passes across the wearer’s instep. In a follow-up telephone conversation with this office, you stated that the woven straw-like material present on the external surface of both these sandal uppers is made of natural raffia straw, not a man-made imitation straw material. Both sandals also have plastic EVA platform bottoms and outer soles. The applicable subheading for the sandal, identified as Style #6029/00, 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. The applicable subheading for the two sandals, identified above as Style #JN099 and Style #Q412-7, will be 6405.90.90, HTS, which provides for footwear, in which the upper’s external surface is not predominately leather, composition leather, textile materials, or rubber or plastics, and which is not disposable footwear designed for one time use. The rate of duty will be 12.5% 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