The tariff classification of women’s footwear from China or Taiwan.

NY G85786 February 9, 2001 CLA-2-64:RR:NC:TP:347 G85786 CATEGORY: Classification TARIFF NO.: 6402.20.00, 6402.99.30 Mr. Barry Campbell Report 13150 SE 32nd Street Bellevue, WA 98005-4436 RE: The tariff classification of women’s footwear from China or Taiwan. Dear Mr. Campbell: In your letter dated January 17, 2001, you requested a tariff classification ruling. You have submitted two styles of women’s shoes. Pattern #DW80032 is a thong sandal. You state that the upper consists entirely of a single molded piece of rubber that forms a “V” shape and has a thong between the first and second toe. The upper straps have plugs that penetrate into, but not entirely through, the outsole, which is made of EVA. This shoe features an array of stickers that have been adhered to the footbed and arranged to resemble a flower design; we do not consider this to be a separate insole. The outsole is approximately uniform in thickness; the thickest point is neither more than 3/8 inch thicker than the thinnest point nor more than 35% thicker than the thinnest point. You state that the shoe is valued at $2.00 per pair. We agree that this shoe meets the criteria for a “zori.” The applicable subheading for pattern #DW80032 will be 6402.20.00, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, footwear with upper straps or thongs assembled to the sole by means of plugs (zoris). The rate of duty will be free. Pattern #W23956 is a woman’s slip-on open toe/open heel shoe which you describe as a one-band slide sandal. You state that the upper consists of a single strap of PU material covered by metal mesh. The metal mesh does not completely obscure the underlying PU band. You also state that the metal mesh comprises 90% of the external surface area of the upper (ESAU) and is lasted under and cemented to the sole. The outsole is made of plastic. The metal mesh material does not provide any structural strength to the upper and is considered an accessory/reinforcement, therefore, this shoe does not have an upper that is over 90% rubber/plastics. The applicable subheading for pattern #W23956 will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which not over 90% of the external surface area is rubber or plastics, footwear with 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