The tariff classification of footwear from China.

NY H80662 May 14, 2001 CLA-2-64:RR:NC:TP:347 H80662 CATEGORY: Classification TARIFF NO.: 6402.99.18, 6402.99.30, 6404.19.35 Tsuyoshima Int’l Co. Ltd. 108 South Franklin Avenue 2nd Fl #17 Valley Stream, NY 11582 RE: The tariff classification of footwear from China. Dear Sir: In your letter dated May 1, 2001, you requested a tariff classification ruling for five styles of shoes. Style #TY6797 is a slip-on, open toe/open heel shoe with an upper made of a rubber/plastic strap across the instep that features a loosely attached textile flower. The sole is made of rubber/plastics. The applicable subheading for style #TY6797 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 any 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. Style #TY2999 is an open toe/open heel slip-on shoe with a rubber/plastics outer sole and a Y-shaped rubber/plastics upper that features glass beads sewn along it’s surface. The glass beads are considered accessories/reinforcements as enumerated in note 4(a) to chapter 64, Harmonized Tariff Schedule of the United States (HTS), which states that “the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments.” In this regard, this shoe does not possess an upper that is over 90% rubber/plastics. Style #T7N903 is an open toe/open heel sandal with a rubber/plastics upper and outer sole. The upper features two hook and loop closures that secures the shoe to the foot. Textile trim frames the edges along the upper, therefore, this shoe does not possess an upper that is over 90% rubber/plastics as enumerated in note 4(a) to chapter 64, HTS. Style #T3N771 is an open toe/open heel slip-on sandal with a rubber/plastics outer sole and an upper made of a rubber/plastics strap across the instep that features two rows of textile trim. The textile trim is considered accessories/reinforcements, therefore, this shoe does not possess an upper that is over 90% rubber/plastics as enumerated in note 4(a) to chapter 64, HTS. The applicable subheading for styles #TY2999, #T7N903, and #T3N771 will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers that are not over 90% rubber/plastics, footwear with open toes or open heels. The rate of duty will be 37.5% ad valorem. Style #TY2848 is an open toe/open heel slip-on shoe with a rubber/plastics outer sole and a textile Y-shaped upper that features ornamentation consisting of rubber/plastic sequins sewn along its surface. The rubber/plastic sequins are considered accessories/reinforcements as enumerated in note 4(a) to chapter 64, HTS. The applicable subheading for style #TY2848 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, footwear with open toes or open heels; footwear of the slip-on type that is held to the foot without the use of laces or buckles or other fasteners, footwear which is 10% or more by weight of rubber or plastics. The rate of duty will be 37.5% ad valorem. Styles #TY6797, #TY2999, #T7N903 and #T3N771 are not properly marked with the country of origin. Therefore, if imported as is, the samples submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes would be considered not legally marked under the provisions of 19 C.F.R 134.11 which states “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit.” The country of origin label on each shoe is attached with a staple, which is not permanent as per 19 U.S.C. 1304. 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