The tariff classification of footwear from China

NY G87662 March 12, 2001 CLA-2-64:RR:NC:TA:347 G87662 CATEGORY: Classification TARIFF NO.: 6402.99.14 Ms. Julie Demoraes Norman Krieger, Inc. 5761 W. Imperial Hwy. Los Angeles, CA 90045 RE: The tariff classification of footwear from China Dear Ms. Demoraes: In your letter dated February 21, 2001, on behalf of Inter Pacific Corp., you requested a tariff classification ruling. The submitted half pair sample, identified as Style #6/1023-B, is a woman’s plastic, one piece, molded toe thong-type open heeled sandal with a plastic upper and outer sole. The sandal has five small plastic butterfly appliques of various color, firmly cemented along a strap-like upper portion that passes across the wearer’s instep. We consider this plastic sandal to be of a type that is produced in one piece by molding. The applicable subheading for this sandal, Style #6/1023-B, will be 6402.99.14, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear not covering the ankle, having an external surface area of the upper which measures over 90% rubber or plastics (including any accessories or reinforcements); which does not have a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is a sandal and/or similar footwear of plastics, produced in one piece by molding. The rate of duty will be 3% ad valorem. We are returning the sample 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