The tariff classification of footwear from China

NY G88594 April 5, 2001 CLA-2-64:RR:NC:TA:347 G88594 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Jim McDermott CSI Industries Inc. 3750 State Road Bensalem, PA 19020 RE: The tariff classification of footwear from China Dear Mr. McDermott: In your letter dated March 22, 2001 you requested a tariff classification ruling. The half pair sample, identified as Style #201243 “Gillian,” is a woman’s slip-on fashion boot, approximately 16 inches high, with an upper that has a velour-like textile material external surface area. The boot also has a 3-inch high plastic heel and a rubber/plastic outer sole. The applicable subheading for this boot, Style #201243 “Gillian,” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which is of the slip-on type; which does not have a foxing-like band wholly or almost wholly of rubber or plastics; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% 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