The tariff classification of footwear from Taiwan or China

NY F88139 July 5, 2000 CLA-2-64:RR:NC:TA:347 F88139 CATEGORY: Classification TARIFF NO.: 6404.19.20 ; 6404.19.90 Mr. Barry Campbell Report 13150 SE 32nd Street Bellevue, WA 98005-4436 RE: The tariff classification of footwear from Taiwan or China Dear Mr. Campbell: In your letter dated June 20, 2000 you requested a tariff classification ruling. The submitted three half pair samples are described as follows: Pattern number W85171 is an 8-1/2 inch high slip-on boot, with an upper that consists of stitched together textile, plastic and some minor leather components. You state that textile materials account for 70% of the exterior surface area of this boot’s upper. The boot also has a unit molded rubber/plastic bottom with a varying height sidewall, which encircles and overlaps the upper by more than ¼-inch. Although you state that you feel this boot is not “protective in nature” since it is not waterproof, nor has “extraordinary insulation”, it does have a fairly thick foam padded insulating liner, a deep traction grooved, 1-1/2 inch high rubber/plastic snow jogger-like bottom and an encircling plastic mudguard and heel quarter combination applied at the sole. We consider it to be the type of footwear that is designed to be worn as a protection against cold or inclement weather. Pattern number W85174 is a woman’s below the ankle height, slip-on casual shoe. It has an upper consisting of stitched together textile, leather and plastic components, and you state that textile materials account for 60% of the upper’s external surface area. This shoe has the same type of unit molded rubber/plastic bottom as the boot described above and because it overlaps the upper by more than ¼-inch, all around at the sole, we will consider the shoe to have a foxing-like band. You state that this shoe will be valued at $13.50 per pair. Pattern number W85169 is a woman’s clog-type closed toe, closed back, slip-on casual shoe, with the upper height being approximately 1-1/4 inches behind the heel. It has an upper consisting of stitched together textile, leather and plastic components, for which you state that textile materials account for 52% of the upper’s external surface area. This shoe also has a unit molded rubber/plastic bottom with a varying height sidewall, which encircles and overlaps the upper at the sole by more than ¼-inch. We consider the shoe to have a foxing-like band. You state that this shoe will be valued at $12.50 per pair. The applicable subheading for the boot, identified above as Pattern number W85171, will be 6404.19.20, 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 not “athletic” footwear; and which is designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 37.5% ad valorem. The applicable subheading for the two casual shoes, identified above as Pattern numbers W85174 and W85169, will be 6404.19.90, 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 does not have open toes or open heels; which has a foxing-like band almost wholly of rubber or plastics; and which is valued over $12.00 per pair. The rate of duty will be 9% 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