The tariff classification of footwear from China

NY G80554 August 18, 2000 CLA-2-64:RR:NC:TA:347 G80554 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Saralee Antrim-Saizan Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026-5097 RE: The tariff classification of footwear from China Dear Ms. Antrim-Saizan: In your letter dated August 10, 2000, on behalf of Renaissance Imports Inc., you requested a tariff classification ruling. The submitted sample, identified as Style CW12311, is a woman’s slip-on open-toe, open-heel sandal with the upper consisting of two textile straps, both approximately 2-inches wide. As you state, the two textile straps, which pass across the instep, have an external surface area covered by a multicolored straw-like fabric of polypropylene strips, which have been folded lengthwise, crimped tightly together and woven into a decorative mosaic pattern. Our measurements indicate that the individual polypropylene strips, which are folded repeatedly along their lengths and crimped, have apparent widths of approximately 2 millimeters. HTS heading 5404 provides in part for strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm to be considered a man-made fiber. Therefore, in as much as the individual plastic strips comprising the woven external surface material of this shoe are well under 5mm in width, this shoe is considered to have a predominately textile material upper and not a plastic one. The sandal also has, as you state, a 2-inch high EVA plastic platform midsole with a jute sidewall wrap, a jute footbed and a rubber outer sole. Therefore, the applicable subheading for this woman’s sandal, Style CW 12311, will be 6404.19.35, 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 not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% 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