The tariff classification of footwear from China

NY G85147 December 14, 2000 CLA-2-64:RR:NC:TA:347 G85147 CATEGORY: Classification TARIFF NO.: 6402.99.30 Ms. Jane A. Sheridan Pagoda 8300 Maryland Ave. St. Louis, MI 63105 RE: The tariff classification of footwear from China Dear Ms. Sheridan: In your letter dated December 5, 2000 you requested a tariff classification ruling. The submitted half pair sample, identified as “Pattern #1220,” is a girl’s open-toe, open-heel, slip-on one-band slide sandal with a thick rubber/plastic bottom/outer sole. The shoe, as you state, has an upper with an external surface area that is predominately plastic, with some straw-like decorative strips of crimped polyurethane that are approximately 2-millimeters (mm) in apparent width, woven onto the upper’s surface as decorative edging and as ornamental flower-like accessories. HTS heading 5404 provides in part for strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm to be considered a man-made fiber. Therefore, we consider the decorative surface material accessories woven from plastic strips well under 5mm in width to be a textile and not plastic surface material component parts of this shoe upper. In your letter you state and we agree that, based on visual measurements, the straw-like textile material accessory ornamentation does accounts for more than 10% of the upper’s external surface area and therefore the upper’s surface is presumed to be less than 90% plastic. The applicable subheading for this shoe, identified as “Patter #1220,” will be 6402.99.30, 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 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 has open toes or open heels. 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