The tariff classification of footwear from China

NY G87086 March 2, 2001 CLA-2-64:RR:NC:TA:347 G87086 CATEGORY: Classification TARIFF NO.: 6404.20.40 Ms. Barbara Moore The Janel Group of New York, Inc. 150-14 132nd Avenue Jamaica, NY 11434 RE: The tariff classification of footwear from China Dear Ms. Moore: In your letter dated February 8, 2001, on behalf of your client the H.H. Brown Shoe Co. Inc., you requested a tariff classification ruling. The two submitted half pair samples are both women’s high heel fashion shoes with textile fabric uppers and leather or composition leather outer soles. Style #H-7400 “Fara” is a closed- toe, closed-heel, below the ankle height slip-on shoe with a two inch high heel and a leather (or composition leather) outer sole. You have provided a component material percentage weight breakdown for this shoe stating that the textile, rubber and plastics components present total approximately 18% of the entire weight of this shoe, which you also state is valued at $10.50 per pair. The other shoe, identified as Style #H-7323 “Fredrica,” is a closed-toe, open-heel slip-on shoe, also with a two inch high heel and a leather (or composition leather) outer sole. The component material weight percentage breakdown you provide for this shoe states that the textile, rubber and plastics components total approximately 14% of the entire weight of the shoe, which you state is valued at $12.75 per pair. This ruling is based on the accuracy of the component material weight breakdown figures you have provided. Based on our own visual examination, it does appear that since both these sample shoes have large heavy wooden heels and substantial leather or composition leather outer soles, the weight of all the textile plus rubber and plastic component material parts that make up each shoe is not more than 50% of the total weight of all component materials present in the shoes. We will presume that the weight breakdown percentage figures you have provided are accurate, but they will be subject to verification by Customs at the time of actual importation. The applicable subheading for both these shoes, identified as Style #H-7400 “Fara” and Style #H-7323 “Fredrica,” will be 6404.20.40, 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 outer sole’s external surface is predominately leather or composition leather; which is, by weight, not over 50% as a total of textile material, rubber and plastics; and which is valued over $2.50 per pair. The rate of duty will be 10% ad valorem. We are returning the samples 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