The tariff classification of footwear from China

NY G81731 October 13, 2000 CLA-2-64:RR:NC:TA:347 G81731 CATEGORY: Classification TARIFF NO.: 6404.19.90 Mr. David Spencer Kuehne & Nagel 2009 South 4130 West Suite B Salt Lake City, UT 84104 RE: The tariff classification of footwear from China Dear Mr. Spencer: In your letter received September 27, 2000, on behalf of Redwing Shoe, you requested a tariff classification ruling. The submitted half pair sample identified as “Style Bonefish 1801,” is a low-top, slip-on shoe, which does not cover the wearer’s ankle. The shoe has an upper with a predominately textile material external surface area, consisting of a mesh fabric vamp and sides and a textile faced foam padded throat with an adjustable instep strap. The upper also has a sewn-on 1-inch high encircling leather band applied at the upper’s lower perimeter, a rubber/plastic heel panel and six small circular metal vents along the sides, presumably there to let water out when walking in streams or surf. This shoe also has a molded rubber/plastic bottom that overlaps the upper at the sole by ¼-inch or more, all around. We consider this shoe to have a foxing-like band. You state that the shoe will be valued at $19.56 per pair. Your inquiry does not provide enough information with respect to how this shoe would be classified if more leather material were used to construct the upper of the shoe. We suggest that you provide a sample of that shoe for a separate classification ruling when you have finalized an actual design for a restyled upper. The applicable subheading for the shoe, identified as “Style Bonefish 1801,” will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; 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 does not have open toes or open heels; which has a foxing-like band almost wholly of rubber or plastics; and which is valued over $12.00 per pair. The rate of duty will be 9% 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