The tariff classification of footwear from China

NY F88896 June 30, 2000 CLA-2-64:RR:NC:TA:347 F88896 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Mr. Mike Diep Tender Tootsies Ltd. 1806 Warncliffe Rd., S. London, Ontario N6L 1K1 Canada RE: The tariff classification of footwear from China Dear Mr. Diep: In your letter dated June 22, 2000 you requested a tariff classification ruling. The submitted half pair sample, identified by you as “Boot Style 9353”, is an above the ankle height shoe, which has a sewn-on textile label on the tongue stating that it is waterproof. The shoe’s upper consists predominately of a molded seamless rubber/plastic material, which has an external surface completely covered with strongly adhering, ground up leather fiber particles that, you state, have been sprayed on. You have confirmed, via a telephone conversation with this office, that the fibrous, brown colored upper surface coating material, which you call “Spray Suede” is made entirely of ground or chopped up pieces of leather. The shoe also has a stitched on, foam padded textile ankle collar, a padded textile tongue, a six-eyelet lace closure and a rubber/plastic outer sole. The applicable subheading for the shoe/boot described above, identified as “Boot Style 9353”, will be 6405.90.9000, Harmonized Tariff Schedule of the United States (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. We are returning the sample as you requested. 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