The tariff classification of footwear from Mexico

NY F87855 June 9, 2000 CLA-2-64:RR:NC:TA:347 F87855 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Jane L. Taeger BDP International, Inc. 811 Cromwell Park Drive, Suite 100 Glen Burnie, MD 21061 RE: The tariff classification of footwear from Mexico Dear Ms. Taeger: In your letter dated May 26, 2000, on behalf of CCDS, Inc., you requested a tariff classification ruling. The submitted sample, which comes in pairs, is identified by name as the “Shoe Sling.” It is an item of footwear that, you state, is designed to be worn, like an overshoe, to protect the front half or the toe portion of a pair of shoes from dirt and mud. This footwear item has a spandex textile upper with an elasticized 1-inch wide back strap that secures it around the wearer’s heel and a rubber/plastic sole, approximately 6-inches long, which will contact the ground. You state that this item cannot be considered footwear because when worn, its outer sole will only cover the front half of the boot or shoe it is intended to help protect from road dirt. The fact is that this open heeled overshoe is designed, as you state, for use by motorcyclists to protect the rider’s and/or the passenger’s shoes from mud, grease and road debris. Since most boots and shoes have raised heels, this slip-on type overshoe is made with only a partial outer sole so as to allow it to fit a variety of shoe styles and sizes by leaving an opening at the back for heels. The open back and half sole design is an intended feature of this overshoe and this feature does not, as you believe, preclude it from classification under a subheading in Chapter 64 (HTS), as footwear with textile uppers and rubber/plastic outer soles. Therefore, the applicable subheading for this item, identified as the “Shoe Sling”, will be 6404.19.35, 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 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 general 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