The tariff classification of footwear from Thailand

NY H80752 May 30, 2001 CLA-2-64:RR:NC:TA:347 H80752 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Tammy Rozman K-Swiss Inc. 31248 Oak Crest Drive Westlake Village, CA 91361-4643 RE: The tariff classification of footwear from Thailand Dear Ms. Rozman: In your letter dated May 16, 2001 you requested a tariff classification ruling. The submitted half pair sample, which you identify as a man’s tennis shoe, name “Knuvert,” Style #0740109, is a below the ankle height athletic-type shoe. It has a functionally stitched together upper, which by visual measurement, appears to have an external surface area that is over 90% rubber and/or plastics, even with all accessories and reinforcements included. The only non-rubber/plastic parts on the upper surface are ten small semicircular shaped metal eyelets and a 1/8-inch wide textile topline trim. The shoe has a lace closure, a padded plastic tongue and a cemented-on, molded rubber/plastic outer sole that overlaps the upper by ¼-inch, but only behind the heel and in two small wave-like areas at the sides of the arch. The ¼-inch or more overlap of the upper at the sole accounts for only a 25% or less encirclement of the upper and so this shoe is not consider to have a foxing or a foxing-like band. The applicable subheading for this shoe, identified as style name “Knuvert,” Style #0740109, 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. 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