The tariff classification of footwear from China

NY G87235 February 21, 2001 CLA-2-64:RR:NC:TA:347 G87235 CATEGORY: Classification TARIFF NO.: 6402.99.80 Ms. Debbie Seidl Candie’s Inc. 400 Columbus Ave. Valhalla, NY 10595 RE: The tariff classification of footwear from China Dear Ms. Seidl: In your letter dated February 13, 2001 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #TC-3661, is a below the ankle height athletic-type shoe. The shoe has an upper external surface area consisting of stitched together textile material and plastic component parts. It has a lace closure with textile eyelets at the instep, but it does not have a throat opening with a separate tongue that is sewn on below the plane of the rest of the upper. Instead, it has a stretch textile fabric instep portion, approximately 5 inches long and 2 inches wide, which will count as upper external surface area material for classification purposes. The shoe also has a textile topline, a textile ankle pad and a rubber/plastic midsole and outer sole. You state in your letter that this shoe will be valued at $7.90 per pair. The applicable subheading for this shoe, identified as Style #TC-3661, will be 6402.99.80, 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 is valued over $6.50 but not over $12.00 per pair. The rate of duty will be 90 cents per pair plus 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