The tariff classification of footwear from China or Taiwan

NY G86714 February 9, 2001 CLA-2-64:RR:NC:TA:347 G86714 CATEGORY: Classification TARIFF NO.: 6402.99.30 Mr. John B. Pellegrini Ross & Hardies Park Avenue Tower 65 E. 65th Street New York, NY 10022-3219 RE: The tariff classification of footwear from China or Taiwan Dear Mr. Pellegrini: In your letter dated January 30, 2001, on behalf of your client Nomad (New York) Ltd., Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as Style “Maraboo,” is a woman’s one-piece molded, open-toe, open-heel, slip-on plastic sandal that does not cover the ankle. The molded plastic sandal upper consists of a toe thong piece, a V-shaped ½-inch wide strap-like potion over the toes and molded plastic side panels. There is also a decorative fluffy feather material boa, which you identify as being made of “duck feather,” cemented in three places onto the strap portion of the unit molded plastic upper. It is your opinion that since this feather material covers a large and possibly even predominant portion of the sandal’s external upper surface, it therefore should constitute the external surface area material of the upper. We note that there is also an equally large portion of molded plastic upper surface material that is not covered by feathers and it is the opinion of this office that the structural integrity of this sandal is imparted only by its plastic component parts. We consider the feather material boa-like trim to be a decorative accessory or reinforcement on this sandal upper’s predominately plastic external surface. In addition, based on our visual measurements, we have also determined that with all accessories and reinforcements included, the external surface area of this upper is not over 90% rubber and/or plastics. Therefore, the applicable subheading for this sandal, identified as Style “Maraboo,” 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. We are returning the sample as you have 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