The tariff classification of rubber/plastic footwear from China.

NY G87126 February 22, 2001 CLA-2-64:RR:NC:TP:347 G87126 CATEGORY: Classification TARIFF NO.: 6402.99.90 Ms. Susan Morelli Saucony, Inc. 13 Centennial Drive Peabody, MA 01960 RE: The tariff classification of rubber/plastic footwear from China. Dear Ms. Morelli: In your letter dated February 12, 2001, you requested a tariff classification ruling. You have submitted samples of what you state is athletic footwear for men and women, style #1297-1 “Women’s Grid Web 2,” and style #2297-1 “Men’s Grid Web-2.” You state that you have included the plastic embossed strips, located on the vamp and both the left and right quarters, as surface area. We agree that these plastic strips should be included in the external surface area of the upper (ESAU) since they are joined to rubber/plastic pieces that are lasted under and cemented to the sole. We also agree that the textile piece on the rear back tab is part of the external surface area, as well as the other pieces that you have included as external surface area. In this regard, you state that the ESAU, which includes the plastic embossed strips, is 53.19% plastic and 52.08% textile. Therefore, we agree that by counting these plastic strips as part of the external surface area of the upper, the shoe has an upper of predominately rubber/plastics but not over 90% rubber/plastics for purposes of chapter 64, Harmonized Tariff Schedule of the United States (HTSUS). This shoe also features a lace tie closure and you state that it possesses a foxing-like band, and is valued over $12.00 per pair. The applicable subheading for style #1297-1 “Women’s Grid Web 2” and style 2297-1 “Men’s Grid Web-2” will be 6402.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having an upper of which not over 90% of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics, footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper, valued over $12.00 per pair. The rate of duty will be 20% 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