The tariff classification of footwear from China

NY G84171 November 16, 2000 CLA-2-64:RR:NC:TA:347 G84171 CATEGORY: Classification TARIFF NO.: 6402.99.70 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of footwear from China Dear Ms. Wierbicki: In your letter dated November 7, 2000, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified by you as the “Ostrich Look Driving Loafer #PP211860,” is a woman’s below the ankle height slip-on casual shoe. The shoe has a functionally stitched upper with an external surface area consisting entirely of plastic material component parts. The shoe also has a cemented on unit-molded rubber/plastic cupsole bottom, the sides of which overlap the upper at the sole by more than ¼-inch, all around the perimeter of the shoe. We consider this shoe to have a foxing-like band. For the purposes of this ruling, you have provided the information that this shoe is valued at more than $3.00 but not more than $6.50 per pair. Therefore, the applicable subheading for this shoe, identified as the ”Ostrich Look Driving Loafer #PP211860,” will be 6402.99.70, 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 does not cover the ankle; in which the upper’s external surface area measures over 90% rubber or plastics (including any accessories or reinforcements); which has a foxing or foxing-like band applied or molded at the sole and overlapping the upper; 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