The tariff classification of footwear from China

NY G84397 December 4, 2000 CLA-2-64:RR:NC:TA:347 G84397 CATEGORY: Classification TARIFF NO.: 6404.19.35 ; 6404.19.50 Ms. Patti Cordo American Cargo Express 435 Division Street Elizabeth, NJ 07201 RE: The tariff classification of footwear from China Dear Ms. Cordo: In your letter dated November 16, 2000, on behalf of your client Pip Squeakers, you requested a tariff classification ruling. The submitted samples are three half pairs of infant size shoes, all with textile fabric uppers and injection molded rubber/plastic bottoms that have noisemaker (squeaker) air valves in the heel. The two samples, identified as item numbers “HB08” and “HB10,” are both closed-toe, closed-heel shoes with hook-and-loop strap closures and molded rubber/plastic bottoms that overlap the uppers at the sole by as much as ¼-inch. We consider both these shoes to have foxing-like bands. The third sample, identified as item number “LB10,” is an open-toe, open-heel sandal with a side strap hook-and-loop closure. In a follow-up telephone conversation, you have informed this office that each of the three shoe items will be valued at less than $3.00 per pair. The applicable subheading for the sandal, item “LB10,” 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. The applicable subheading for the two shoes, identified as item numbers “HB08” and “HB10,” will be 6404.19.50, 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 does not have open toes or open heels; which has a foxing-like band wholly or almost wholly of rubber or plastics; and which is valued not over $3.00 per pair. The rate of duty will be 48% 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