The tariff classification of footwear from China

NY G89059 April 13, 2001 CLA-2-64:RR:NC:TA:347 G89059 CATEGORY: Classification TARIFF NO.: 6402.91.40 Ms. Mary Berry Elan-Polo, Inc. 630 Melrose Ave. Nashville, TN 37211-2161 RE: The tariff classification of footwear from China Dear Ms. Berry: In your letter dated April 2, 2001 you requested a tariff classification ruling. The submitted half pair sample, identified as “Pattern FC1557M,” is a men’s over the ankle height shoe/boot with a functionally stitched plastic upper, a foam padded plastic tongue and ankle collar, and a seven eyelet lace closure. The shoe has, as you state, an injection molded rubber/plastic bottom that has a molded-in imitation welt strip feature of uniform height, which overlaps the upper at the sole by less than ¼-inch all around the shoe. You also declare in your letter that the “lip height” overlap of the upper “is and will be under 6mm for production, making the foxing like band not applicable.” Based on our measurements, this shoe’s injection molded rubber/plastic bottom with its simulated welt strip feature does overlap the shoe’s upper at the sole by less than ¼-inch, measured as a vertical height overlap from the lowest horizontal point where the upper turns under the foot. Therefore, we will consider this hi-top shoe/boot not to have a foxing or a foxing-like band for footwear classification purposes. The applicable subheading for the men’s shoe/boot, identified as your “Pattern FC1557M” will be 6402.91.40, 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 covers the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which has an upper that is entirely of stitched construction down to 3 centimeters or less from the top of the outer sole; and which does not have a foxing-like band. The rate of duty will be 6% 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