The tariff classification of footwear from Korea

NY F88772 July 19, 2000 CLA-2-64:RR:NC:TA:347 F88772 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. John Kenney Reebok International Ltd. 1895 J.W. Foster Boulevard Canton, MA 02021 RE: The tariff classification of footwear from Korea Dear Mr. Kenney: In your letter dated June 22, 2000 you requested a tariff classification ruling. The submitted half pair sample, the “Sandman II, SRF #24-041416A”, is identified by you as a “Men’s Adventure Sports” sandal. The sandal has a Y-configured single strap upper plus a plastic toe thong, with the ends of the strap and toe thong secured by penetrating into a molded rubber/plastic midsole cemented to a rubber/plastic outer sole. The external surface of the strap upper consists of a plastic coated material, which you call “Sofex Metal”. It is, as you state, a coated non-woven textile fabric that has an external surface of embossed polyurethane plastic with a metallic sheen finish. The inside surface of the strap upper is lined with a textile fabric. We consider this sandal to have an upper with an external surface area that is over 90% rubber and/or plastics. The applicable subheading for the sandal, identified by you as the “Sandman II, SRF #24-041416A”, 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-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