The tariff classification of a rubber/plastic shoe from China.

NY F89111 July 26, 2000 CLA-2-64:RR:NC:TP:347 F89111 CATEGORY: Classification TARIFF NO.: 6402.99.60 Mr. Dennis Awana Inter-Orient Services 1455 Monterey Pass Road Suite #205 Monterey Park, CA 91754 RE: The tariff classification of a rubber/plastic shoe from China. Dear Mr. Awana: In your letter dated June 26, 2000, written on behalf of your client, Tact-Sane International Corporation, you requested a tariff classification ruling. You have submitted a sample of an athletic shoe, style #6957, that you state is made up of a textile upper and a rubber/plastic outer sole. The material which makes up the majority of the external surface area of the upper (ESAU) is rubber/plastics, not textile as you have indicated. The textile material on the upper can be found on a portion of each side of the vamp, along the collar, and a pulltab on the back; therefore, this shoe does not have an upper that is over 90% rubber/plastics. In addition, a foxing-like band overlaps the upper by more than ¼ inch all around the perimeter of the shoe. You state the shoes are valued at $2.09 per pair. The applicable subheading for style #6957 will be 6402.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which not over 90% of the external surface area (including accessories and reinforcements as defined in Note 4(a) to chapter 64, HTS) is rubber or plastics, footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper, which is valued under $3.00 per pair. The rate of duty will be 48% 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