The tariff classification of rubber/plastic footwear from China.

NY G82758 October 23, 2000 CLA-2-64:RR:NC:TP:347 G82758 CATEGORY: Classification TARIFF NO.: 6402.99.30 Ms. Jenny Davenport Wal-Mart Stores, Inc. 702 SW 8th St. Bentonville, AR 72716-8023 RE: The tariff classification of rubber/plastic footwear from China. Dear Ms. Davenport: In your letter dated September 29, 2000, you requested a tariff classification ruling. You have submitted a sample of what you state is a shoe for women and misses, “Hanes Her Way Soft Fit Slide,” #TGY-3298. You state that the upper is made up of white stretch “pu,” and a rubber outer sole. The shoe has a closed toe and an open heel, with a lace-tie closure. The shoe also features a foxing band that encircles its perimeter. The applicable subheading for #TGY-3298 will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper and outer sole’s external surface is predominately rubber and/or plastics, having uppers of which over 90% of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics, which is not “sports” footwear, which does not cover the ankle, which has a foxing or foxing-like band applied or molded at the sole and overlapping the upper, footwear with open toes or open heels. 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