The tariff classification of footwear from China

NY H80241 May 7, 2001 CLA-2-64:RR:NC:TA:347 H80241 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Robert T. Stack Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of footwear from China Dear Mr. Stack: In your letter dated April 27, 2001, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as item PP223206, “Comfort Clog” is a woman’s slip-on, closed-toe, open back casual shoe that does not cover the ankle. The shoe has a functionally stitched plastic upper and a wedge shaped unit molded rubber/plastic bottom, which overlaps the upper at the sole by a uniform vertical height of less than ¼-inch. We do not consider this shoe to have a foxing or a foxing-like band. The applicable subheading for this shoe, identified as item PP223206, “Comfort Clog” will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have a foxing or a foxing-like band; and which does not cover the ankle. 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