The tariff classification of footwear from China

NY G88549 March 28, 2001 CLA-2-64:RR:NC:TA:347 G88549 CATEGORY: Classification TARIFF NO.: 6402.99.60 ; 6402.99.70 Ms. Jane A. Sheridan Pagoda 8300 Maryland Avenue St. Louis, MO 63105 RE: The tariff classification of footwear from China Dear Ms. Sheridan: In your letter dated March 19, 2001 you requested a tariff classification ruling. The submitted sample, no style number indicated, is a child’s athletic-type shoe, which does not cover the ankle. The shoe has a functionally stitched plastic upper, a five eyelet lace closure and a rubber/plastic outer sole. The shoe also has a ½-inch high rubber/plastic band that overlaps the upper at the sole and completely encircles the shoe’s lower perimeter. You assert that this shoe incorporates a mock welt, which is not considered a foxing or a foxing-like band for tariff purposes. You have also provided a sample of the separate and detached outer sole/bottom component portion for this shoe, which you call the “First Class” outsole. This cupsole-type bottom consists of a separate flat outer sole with a flat profile, ½-inch high sidewall-like band that has been permanently cemented to it, which when assembled onto the upper of the shoe, clearly resembles a foxing. We do not consider this shoe to incorporate a “mock welt” because the encircling ½-inch high piece of rubber/plastic strip has not been positioned with its flat, scalloped side turned outward on top of the edge of the molded outer sole to imitate a welt strip. In this instance, the strip has been laid on its scalloped edge facing inward and turning under the foot, so that it most readily resembles an overlapping foxing-like band, utilized in a foxing under type method of construction and primarily secured to the upper by cementing. We therefore consider this shoe to have a foxing or a foxing-like band, applied or molded at the sole and overlapping the upper. We note that you have not provided a value for this shoe. We will presume that for classification purposes, this shoe will be valued at not over $6.50 per pair. The applicable subheading for the shoe described above, if it is valued at over $3.00 but not over $6.50 per pair, will be 6402.99.70, 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; which has a foxing-like band; and which is not designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 90 cents per pair plus 37.5% ad valorem. If this shoe is valued at not over $3.00 per pair, the applicable subheading will be 6402.99.60, HTS, which provides for footwear, in which both the upper’s and the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; which has a foxing-like band; and which is not designed to be a protection against water, oil, or cold or inclement weather. 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