The tariff classification of footwear from China

NY G85680 January 5, 2001 CLA-2-64:RR:NC:TA:347 G85680 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Thayme Byers-Bischof L. E. Coppersmith, Inc. 2041 Rosecrans Avenue, Third Floor El Segundo, CA 90245 RE: The tariff classification of footwear from China Dear Mr. Byers-Bischof: In your letter dated December 20, 2000, on behalf of Impo International, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as “Style # Agnes,” is a woman’s closed-toe, closed-heel, slip-on shoe. The shoe has an upper with an external surface area consisting of a non-woven fibrous textile material, which you call “Ultra-Suede.” It also has a wedge shaped platform heel with a facing of the same “Ultra Suede” material and a flat, ¼-inch thick rubber/plastic outer sole. The applicable subheading for this shoe, identified as Style # Agnes, 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; 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 is of the slip-on type; which does not have a foxing-like band wholly or almost wholly of rubber or plastics; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. Your request does not provide enough information for us to give a classification ruling for this same shoe with a leather sole instead of the rubber/plastic sole it actually has. Your request for a classification ruling for a leather soled version of this shoe should include a component materials by weight percentage breakdown of all the material parts of an actual production shoe. The price per pair and the country of origin should also be provided. When this information is available, you may wish to consider resubmission of your request. We are returning the sample as you requested. If you decide to resubmit your request, please also provide an actual sample shoe. 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