The tariff classification of a shoe from China

PD G87068 February 26, 2001 CLA-2-64:CO:CH:JJB D10 G87068 CATEGORY: Classification TARIFF NO.: 6404.19.80 Frank Solis Norman Kreiger, Inc. 5761 Imperial Hwy. Los Angeles, California 90045 RE: The tariff classification of a shoe from China Dear Mr. Solis: In your letter dated February 7, 2001, you requested a classification ruling of a shoe from China, on behalf of your client, Simpson Fire Suit, of Torrance, California. You included a sample shoe, not identified as any particular style number. This shoe is slightly below the wearer’s ankle. It has an outer sole of rubber or plastics. The upper has an external surface area which consists of textile (apparently nylon) and leather (suede) areas, leather at the toes, the heel, the top line and around the tongue area, with textile accounting for the remaining area. You included figures which show that the external surface area of this shoe consists of 0.168 M2 leather area and 0.185 M2 textile area. From our examination of the sample, it appears that these figures are accurate in so far as this shoe has an upper whose external surface area is predominately textile material. This shoe has neither open toes nor open heels. It is held to the foot by means of shoelaces, so it is not a slip-on type of shoe. Lastly, you stated that the import price of this shoe will be $10.50 per pair. The applicable subheading for this shoe, not identified as any particular style number, will be 6404.19.80, 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 external surface of the outer sole is predominately rubber and/or plastics; which is other than sports footwear; which does not have an external surface area of more than 50% leather (including accessories and reinforcements) and which is not protective footwear: which is not considered closed toe nor closed heel, nor slip-on type footwear: and which is valued over $6.50 but not over $12/pair. The duty rate will be 90 cents per pair plus 20% of the value.  This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C. F. R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions regarding this ruling, contact Field National Import Specialist James Bruton at 312/983-1132 or National Import Specialist Richard Foley at 212/637-7089. Sincerely, Robyn Dessaure Port Director Chicago, Illinois