The tariff classification of footwear from China

NY G85857 February 6, 2001 CLA-2-64:RR:NC:TA:347 G85857 CATEGORY: Classification TARIFF NO.: 6402.99.70 Mr. John deBoer Wal Mart Stores, Inc. 702 SW 8th St. Bentonville, AR 72716-0410 RE: The tariff classification of footwear from China Dear Mr. deBoer: In your letter dated January 16, 2001 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #1905, is an athletic-type shoe, which does not cover the wearer’s ankle. The shoe has an upper with an external surface area that consists entirely of functionally stitched together plastic material components, some of which are embossed to resemble the texture of a textile material weave-like surface. The shoe has a zipper closure at the instep and an adjustable hook-and-loop side buckle plastic strap. The shoe also has a cemented-on, unit molded rubber/plastic bottom, the sides of which overlap the upper at the sole. The height of the overlap varies from about ¼-inch to as much as ½-inch, in a wave-like treatment along the outside perimeter, and to a height of even more than ¾-inches around the outside back quarter as well as at the toe and behind the heel. The inside perimeter of this molded bottom also exhibits a significant amount of overlap as it encircles the remainder of the upper. We consider this shoe to have a foxing-like band. In your letter you state that this shoe will be valued at $5.95 per pair. The applicable subheading for this shoe, Style #1905, will be 6402.99.70, 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 does not cover the ankle; in which the upper’s external surface area measures over 90% rubber or plastics (including any accessories or reinforcements); which has a foxing or foxing-like band applied or molded at the sole and overlapping the upper; 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. 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