The tariff classification of footwear from China

NY G85808 February 6, 2001 CLA-2-64:RR:NC:TA:347 G85808 CATEGORY: Classification TARIFF NO.: 6402.91.40 Ms. Jane A. Sheridan Pagoda 8300 Maryland Avenue St. Louis, MO 63105 RE: The tariff classification of footwear from China Dear Ms. Sheridan: In your letter dated January 23, 2001 you requested a tariff classification ruling. The submitted half pair sample is a child’s size athletic type shoe, identified in your letter as “Pattern #CHL-C47624N.” The shoe covers the wearer’s ankle and has an upper consisting of sewn and cemented together plastic external surface area component pieces that have been assembled by functional stitching. It also has a padded textile tongue, a five eyelet lace closure and a cemented-on molded rubber/plastic bottom, which you state overlaps the upper at the sole around approximately 34% of the circumference of the shoe. Based on our measurements, we have found that the shoe’s rubber/plastic bottom overlaps the upper by a vertically measurable height of at least 3/16-inch or more, primarily at the toe, around the heel and in a 1-inch long wave-like feature found only on the outer facing side, near the front of the shoe. By our measurements, we have determined that only about 40% or less of the circumference of this shoe’s upper has been overlapped by its unit molded bottom, by at least 3/16 or more. We do not consider this shoe to have a foxing or a foxing-like band. We will also consider the small looped eyelet-like end portion of the narrow textile material strip sewn onto the upper at the bottom of the U-throat opening to count as an accessory and/or reinforcement, but we will exclude all portions sewn only to the separately attached textile tongue. Therefore, based on our visual measurements, the external surface area of the upper, including all accessories and reinforcements, will be over 90% rubber and plastics. The applicable subheading for this child’s size athletic style shoe, identified as “Pattern #CHL-C47624N” will be 6402.91.40, 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 measures over 90% rubber and/or plastics (including any accessories or reinforcements); which has an upper that is entirely of stitched construction down to 3 centimeters or less from the top of the outer sole; and which does not have a foxing-like band. The rate of duty will be 6% 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