The tariff classification of footwear from China

NY F88231 June 12, 2000 CLA-2-64:RR:NC:TA:347 F88231 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Mike Diep TT Group Ltd. 1806 Wharncliffe Rd. S. London, Ont., N6l 1K1 RE: The tariff classification of footwear from China Dear Mr. Diep: In your letter dated June 5, 2000 you requested a tariff classification ruling. The submitted sample, identified as “Style #L00850”, is a woman’s open heel slip-on shoe, with a rubber/plastic outer sole and a woven, open mesh, net fabric upper that has several sewn-on decorative flower-like accessories made out of colored plastic sequins and beads. The woven mesh fabric of the upper has been visibly covered externally with a white plastic coating. Based on Note 3(a) in Chapter 64, Harmonized Tariff Schedule of the United States (HTS), stating that for the purposes of this chapter, the terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer of rubber or plastics visible to the naked eye, we will consider the material of this shoe upper to have an external surface of plastic. In addition, you state in your letter that the beads, which make up the flower design accessories on the upper of this shoe, are all made of plastic. Therefore, the applicable subheading for this shoe, identified as “Style #L00850”, 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. 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