The tariff classification of footwear from China.

NY G87748 March 26, 2001 CLA-2-64:RR:NC:TP:347 G87748 CATEGORY: Classification TARIFF NO.: 6402.99.18, 6404.19.50 Ms. Marta de la Cuesta Sherry Manufacturing Company, Inc. 3287-3321 N.W. 65th St. Miami, FL 33147 RE: The tariff classification of footwear from China. Dear Ms. De la Cuesta: In your letter dated March 12, 2001, you requested a tariff classification ruling. You have submitted samples of two styles of shoes, of which you state one is for adults and one is for children, no style names or numbers are indicated. The adult shoe is a slip-on style with open toes and open heels, and a rubber/plastic outer sole. The applicable subheading for the adult shoe 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, not covering the ankle, in which the upper’s external surface is over 90% rubber or plastics (including accessories and reinforcements such as those mentioned in Note 4(a) to this chapter). The rate of duty will be 6% ad valorem. The child’s shoe is a slip-on with a closed toe and heel, made up of a textile upper and a rubber/plastic outer sole, and a foxing-like band that overlaps the upper by more than 3/16 of an inch all around the shoe’s perimeter. You state that these shoes will be valued at about $1.25 per pair. The applicable subheading for the child’s shoe will be 6404.19.50, which provides for footwear in which the upper external surface area is predominately of textile material, in which the outer sole’s external surface is predominately of rubber and/or plastics, which is not “athletic” footwear, which is of the slip-on type, footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper. The rate of duty will be 48% 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