The tariff classification of footwear from China

NY G84738 December 15, 2000 CLA-2-64:RR:NC:TA:347 G84738 CATEGORY: Classification TARIFF NO.: 6402.91.70 Ms. Sharon Sacks BBC International LTD. 1515 N. Federal Hwy., Suite 206 Boca Raton, FL 33432 RE: The tariff classification of footwear from China Dear Ms. Sacks: In your letter dated December 5, 2000 you requested a tariff classification ruling. The submitted half pair sample identified as Style #84745 “Metropolis,” is a child’s shoe with a predominately plastic upper that covers the wearer’s ankle. The shoe has a functionally stitched upper with a mostly shiny finish, polyurethane plastic external surface, which you identify as “patent PU.” The upper also has a sewn-in vamp portion that covers the toes, extends along the instep and includes a tongue, which is made of a material you identify as “wet PU’ and which we note, has an external surface layer consisting of non-woven textile fibers. The non-woven textile fiber covered material accounts for more than 10% of the upper’s external surface, even when the tongue is excluded. The shoe also has a single hook-and-loop strap closure at the instep, a small triangular shaped textile pull-up heel tab and a cemented-on molded rubber/plastic bottom, which overlaps the upper at the sole. You state that the shoe is valued at $4.00 per pair. The applicable subheading for this shoe, identified as Style #84745 “Metropolis,” will be 6402.91.70, 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 covers the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); 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. The rate of duty will remain unchanged in 2001. 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