The tariff classification of footwear from China

NY G80646 September 6, 2000 CLA-2-64:RR:NC:TA:347 G80646 CATEGORY: Classification TARIFF NO.: 6402.91.70 Ms. Sharon Sacks BBC International Ltd. 1515 N. Federal Hwy. Suite 206 Boca Raton, FL 33432 RE: The tariff classification of footwear from China Dear Ms. Sacks: In your letter dated August 15, 2000 you requested a tariff classification ruling. The submitted half pair sample is identified by you as an infant’s crib shoe, Style #81316. This over-the-ankle height infant’s shoe has a white “pearlized patent” polyurethane plastic upper and plastic outer sole, a plastic ankle strap closure with the logo name “Weebok” embroidered in textile thread and a decorative textile trim accessory consisting of a pattern of seven embroidered flowers across the instep. You have not provided any actual upper external surface area material measurements, but based on our visual measurements, we have determined that the flower-like textile trim and the embroidered textile “Weebok” logo lettering does constitute at least 10% or more of the external surface area of the upper when all accessories and reinforcements are included. The shoe, you state, also has a textile terry lining and it will be valued at $3.30 per pair. The applicable subheading for this infant’s shoe, Style #81316, will be 6402.91.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which covers the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5% 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