The tariff classification of footwear from China

NY F89281 July 20, 2000 CLA-2-64:RR:NC:TA:347 F89281 CATEGORY: Classification TARIFF NO.: 6404.11.50 Mr. Dennis Awana Inter-Orient Services 1455 Monterey Pass Road, Suite #205 Monterey Park, CA 91754 RE: The tariff classification of footwear from China Dear Mr. Awana: In your letter received July 11, 2000, on behalf of your client Tact-Sane International Corp., you requested a tariff classification ruling. The submitted half pair sample, identified as Style #9600, is a low-top athletic shoe. The shoe has an upper with a predominately textile external surface area and features several wavy plastic stripes running horizontally along its sides. It also has, as you state, a leather trim ankle collar, a leather toecap and a narrow vertical band of leather behind the heel. Additionally, the shoe has a lace closure and a cemented-on molded rubber/plastic bottom that overlaps the upper at the sole by ¼-inch or more, all around the shoe. We consider this shoe to have a foxing-like band. You state that this shoe will be valued at $2.90 per pair. The applicable subheading for this shoe, Style #9600, will be 6404.11.50, 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 “athletic footwear”; which has a foxing-like band; and which is valued at not over $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