The tariff classification of footwear from China

NY H82207 June 6, 2001 CLA-2-64:RR:NC:TA:347 H82207 CATEGORY: Classification TARIFF NO.: 6404.19.90 Ms. Gina Rozick Schenker International 6862 Engle Rd., Suite 213 Middleburg Hts., OH 44130 RE: The tariff classification of footwear from China Dear Ms. Rozick: In your letter dated May 11, 2001, on behalf of Acor Orthopaedic, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as Style #01204 and described by you as an “orthopedic shoe,” is a below the ankle height casual style walking shoe with a molded rubber/plastic sole. The shoe has an upper with an external surface area consisting of both plastic and textile material component parts. It has a “hook and loop” closure at the instep over the tongue that imitates a mock lace-up closure system complete with eyelets and a shoelace. You are providing the additional follow up information, which you state has been provided by Ms. Catherine Wurts, Executive Assistant of Acor Orthopaedic Inc., asserting that a nylon textile fabric material accounts for 60% of the upper’s external surface area. For the purposes of this ruling, we will presume that based on the your stated external surface area percentages, this shoe has a predominately textile material upper external surface. We are excluding the plastic tongue and the shoelace from the upper’s surface area material measurements. Your letter states that this shoe will be valued at over $12 per pair (approximately $13.50 per pair). The applicable subheading for this shoe, identified as Style #01204, will be 6404.19.90, 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; which is not “athletic” footwear; which is not designed to be a protection against water, oil or cold or inclement weather; which does not have open toes or open heels; which is not a slip-on; and which is valued over $12.00 per pair. The rate of duty will be 9% 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