The tariff classification of textile footwear from China.

NY G84664 December 14, 2000 CLA-2-64:RR:NC:TP:347 G84664 CATEGORY: Classification TARIFF NO.: 6404.19.50 Mr. Mike Diep TT Group Ltd. 1806 Wharncliffe Rd. S. London, Ont., N6L 1K1 RE: The tariff classification of textile footwear from China. Dear Mr. Diep: In your letter dated November 20, 2000, you requested a tariff classification ruling. You have submitted a sample of a ladies shoe, style “L01161, with an upper made of textile material and a rubber/plastic outer sole. You state the shoe is valued at $3.00 per pair. The outer sole creates a foxing-like band that overlaps the upper by more than ¼ inch all around the shoe’s perimeter. The shoe also has a closed heel, closed toe, covers the ankle, and has a closure on the upper featuring a wooden buckle. The applicable subheading style #L01161 will be 6404.19.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper external surface area is predominately of textile material, in which the outer sole’s external surface is predominately of rubber and/or plastics, which is not “athletic” footwear, which is of the slip-on type, footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper, footwear valued not over $3.00 per pair. The rate of duty will be 48% 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