The tariff classification of a woman’s sandal from China.

NY G87610 March 13, 2001 CLA-2-64:RR:NC:TP:347 G87610 CATEGORY: Classification TARIFF NO. 6402.99.18 Mr. John B. Pellegrini Ross & Hardies Park Avenue Tower 65 East 55th Street New York, N.Y. 10022-3219 RE: The tariff classification of a woman’s sandal from China. Dear Mr. Pellegrini: In your letter dated February 16, 2001, written on behalf of your client, Report Footwear Inc., you requested a tariff classification ruling. You have submitted a sample of a woman’s sandal, style “ESCAPE,” which you state has a rubber/plastic upper and outer sole. The sample has an open toe and open heel. The upper consists in part of three straps across the instep and a heel strap. The topmost instep strap and the heel strap are secured by adjustable metal buckle closures. Due to the design of the shoe, the foot rests on a footbed that is raised above the point where the upper meets the sole. In addition to the functional stitching visible on the upper, this shoe features decorative, non-functional stitching that is also visible on the upper. You state that you have counted the metal buckles and the single line of decorative stitching on the upper of this shoe as accessories or reinforcements. You have also correctly excluded the elasticized fabric tabs found under the buckles since they are not visible when the straps are in their closed positions. You state that the combination of decorative stitching and buckles featured on the upper of the shoe represents 11.47 percent of the external surface when the upper is considered to commence at the top of the footbed. You also state that if the upper is considered to be everything above the separate outsole, which would include the decorative stitching featured on the upper straps that cover the side of the raised footbed, the accessories represent less than 10 percent of the external surface area of the upper (ESAU). You would like to know what portions of this shoe should be counted as the upper. As you note, in T.D.93-88, Footwear Definitions, October 25, 1993, Upper is defined as the part of the shoe above the separate sole or that portion of the shoe which covers the sides and top of the foot if there is no separate sole. External Surface of the upper is, in general, the outside surface of what you see covering the foot (and leg, if applicable) when the shoe is worn. Since this shoe has a separate sole, a line of demarcation is readily visible where the upper meets the top of the sole. This office sees no conflict regarding the external surface encompassing the whole upper on this shoe. The existence of an oversize footbed or insole does not generally influence the determination of where the upper begins. We agree that if the upper of the subject footwear was closed, the external surface area of the upper would be deemed to include the material that covers the platform. The upper of this shoe will include everything above the separate outer sole. In this regard, the decorative stitching on the upper straps that cover the side of the raised footbed, as well as the decorative stitching visible on the side of the raised footbed itself, will be counted as accessory or reinforcement. We will accept your measurements as accurate regarding the amount of non- rubber/plastics material comprising the upper when accessories and reinforcements are included. This shoe does not possess a foxing or foxing-like band. The applicable subheading for the Escape will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, having uppers of which over 90 percent of the external surface area (including accessories or reinforcements is rubber or plastics, other. The rate of duty will be 6 percent 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