The tariff classification of rubber/plastic footwear from China.

NY G89413 April 13, 2001 CLA-2-64:RR:NC:TP:347 G89413 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Robert T. Stack Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, 10036-8901 RE: The tariff classification of rubber/plastic footwear from China. Dear Mr. Stack: In your letter dated April 2, 2001, written on behalf of your client, Avon Products, Inc., you requested a tariff classification ruling. You have submitted a sample of a woman’s closed toe/closed heel slip-on shoe, “Woven Look Sandal,” #PP218046, which you state has a rubber outer sole, and an upper consisting of embossed cellular polyvinyl chloride (PVC) with two strips of elasticized textile at the front of the shoe. You also state that the external surface area of the upper (ESAU) is approximately 91.3% plastic. We agree that this shoe has an upper of over 90% rubber/plastics for purposes of chapter 64, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the “Woven Look Sandal,” #PP218046 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, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in Note 4(a) to this chapter) is rubber or plastics, not covering the ankle. The rate of duty will be 6% 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