The tariff classification of footwear from China

NY G89265 May 11, 2001 CLA-2-64:RR:NC:TA:347 G89265 CATEGORY: Classification TARIFF NO.: 6402.99.3040 ; 6406.10.9040 Mr. Eric Hale Nike USA, Inc. One Bowerman Drive Beaverton, OR 97005 RE: The tariff classification of footwear from China Dear Mr. Hale: In your letter dated April 11, 2001 you requested a tariff classification ruling. The submitted half pair sample, which you identify as “Model #BBM782-M8-C1 Men’s Cool Out,” is a below the ankle height slip-on sandal that has both textile and plastic external surface area upper component parts. This two piece composite footwear item consists of a removable, mostly textile (but with also some sewn-in plastic surface area pieces) bootie that fully encloses the wearer’s foot and is specifically designed to be worn in combination with a unit molded plastic sandal bottom shell with a plastic outer sole. The bootie (liner-like) part of this composite unit item encloses the heel, ankle, instep and toes of the foot while it also fills in all the open spaces on the external upper surface of its molded plastic shell bottom with mostly textile external surface area materials. Based on our visual measurements, we are able to determine that this slip-on sandal, which you state will be worn as a single unit of footwear with the bootie part worn over the person’s foot while it is also slipped into its design-related and sized plastic sandal frame, has an upper external surface area that is predominately plastic. We note that you also indicate that the bottom plastic shell portion of this uniquely designed, two sectioned sandal unit can be worn without its specially fitted bootie, but the bootie part of the upper is not made to be worn by itself because it only has a soft “phylon foam” applied sole. This soft “phylon foam” soling material has a pattern of raised circular surface protrusions to help keep the bootie upper part from sliding around as it sits on top of the grooved and rubber faced footbed on the inside surface of its snug fitted, unit molded plastic sandal-like bottom. The applicable subheading for this item, identified as “Model #BBM782-M8-C1 Men’s Cool Out” will be 6402.99.3040, 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; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; which is of the slip-on type; and which does not have a foxing or a foxing-like band. The rate of duty will be 37.5% ad valorem. You state in your letter that you intend to import this slip-on bootie/sandal as a single item set, but in the future you may import the “bootie” part by itself as replacements or to offer the consumer different color options for wear. If imported separately and based on the presumption that this textile “bootie” part is not intended or designed to be worn outside of its plastic shell-type bottom, it will be classified as parts of footwear, uppers and parts thereof, of textile materials. Therefore, the applicable subheading for the removable “bootie” portion of this two piece composite footwear item, if imported separately, will be 6406.10.9040, HTS, which provides for parts of footwear, which are parts of shoe uppers that are less than formed uppers; which are of textile materials; and in which (we presume) the man-made fibers present weigh more than the cotton fibers. The rate of duty will be 5.8% ad valorem. This removable “bootie” footwear upper part falls within textile category designation 669. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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