The tariff classification of footwear from China

NY G81383 September 14, 2000 CLA-2-64:RR:NC:TA:347 G81383 CATEGORY: Classification TARIFF NO.: 6404.19.3560 Ms. Jenny Davenport Wal Mart Stores, Inc. 702 SW 8th St. Bentonville, AR 72716-8023 RE: The tariff classification of footwear from China Dear Ms. Davenport: In your letter dated August 31, 2000 you requested a tariff classification ruling. The submitted two half pair samples, identified as Style numbers TCA-3221B (Navy) and TCA-3122A (White), are both women’s closed toe, open heel, slip-on casual shoes with textile fabric uppers, 1-inch high, clog-like foam rubber midsoles and rubber/plastic outer soles. You state that these shoes are valued at $2.80 (Navy) and $2.75 (White) per pair, respectively, and you further identify the shoes as being from the “Hanes Her Way Soft Fit Shoe” collection. The applicable subheading for both these women’s casual shoes will be 6404.19.3560, 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. We are returning the samples 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