The tariff classification of footwear from China

NY G83653 November 2, 2000 CLA-2-64:RR:NC:TA:347 G83653 CATEGORY: Classification TARIFF NO.: 6402.99.18 ; 6404.19.35 Mr. John Casanas AJ International, Inc. 1300 Midland Ave.-B55 P.O. Box 818 Yonkers, NY 10704 RE: The tariff classification of footwear from China Dear Mr. Casanas: In your letter dated October 20, 2000, on behalf of Cherries Footwear L.L.C., you requested a tariff classification ruling. The two submitted half pair samples are both open-toe, open-heel, toe thong beach sandals, both with Y-strap configured uppers, the ends of which penetrate and are secured into 1-inch thick, rubber/plastic bottoms. The first sandal, identified as style “CH-741-2,” has an entirely plastic, functionally stitched together strap upper, with a separate plastic insole and a floppy textile flower ornament attached by a single center rivet at the toes. We consider this textile flower ornament to be a “loosely attached appurtenance” and therefore excluded from all upper surface area measurements. The second sandal, identified as style “CH-741,” has an upper with an external surface area consisting of, as you state, a crochet textile fabric that entirely covers the surface of the two main upper straps. The sandal also has a textile toe thong that is encased in a piece of clear tubular plastic and a textile flower (“loosely attached appurtenance”) ornament attached above the toe thong. A stretch knit textile fabric is also used as a ¾-inch wide sidewall wrap for this sandal’s rubber/plastic bottom. The applicable subheading for the sandal, style CH-741-2, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem. The applicable subheading for the sandal, style CH-741, 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