The tariff classification of a rubber/plastic shoe from China.

NY G87382 March 7, 2001 CLA-2-64:RR:NC:TP:347 G87382 CATEGORY: Classification TARIFF NO.: 6402.99.80 Mr. John DeBoer Wal-Mart Stores, Inc. 702 SW 8th St. Bentonville, AR 72716-0410 RE: The tariff classification of a rubber/plastic shoe from China. Dear Mr. DeBoer: In your letter dated February 13, 2001, you requested a tariff classification ruling. You have submitted a sample of what you state is a boys jogger, style #6629, which has an upper of textile and PVC, and a rubber/plastic outer sole. The shoe is made up of a complete textile upper to which rubber/plastic overlays have been added. The overlays are thick and structural and begin at various points along the perimeter of the shoe, extending upward, covering substantial portions of the textile material. The rubber/plastic overlay material also performs the function of an eyelet stay by holding the laces. All of the rubber/plastic material found on the upper is lasted under and cemented to the sole, including the portion that makes up the backstay and the clear rubber/plastic piece which extends around the toe/front portion of the shoe. In this regard, both the textile material and the rubber/plastic material found on the upper of this shoe will be included as part of the external surface area of the upper (ESAU). The textile material that is exposed in the tongue area will also be included as surface area, since unlike a traditional tongue, the textile material found there is on the same plane as the rest of the upper. In addition, a foxing-like band overlaps the upper by more than ¼ inch all around the shoe’s perimeter. Visual examination of the shoe indicates that rubber/plastic is the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments as defined in Note 4(a), Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS). You also state that the shoes are valued at $6.85 per pair. The applicable subheading for style #6629 will be 6492.99.80, 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 uppers 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, having a foxing or foxing-like band applied or molded at the sole and overlapping the upper, footwear 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