The tariff classification of footwear from China

NY H84162 August 10, 2001 CLA-2-64:RR:NC:TA:347 H84162 CATEGORY: Classification TARIFF NO.: 6402.99.30 Mr. Bill Sullivan Exel Global Logistics Inc. 248-06 Rockaway Blvd. Jamaica, NY 11422 RE: The tariff classification of footwear from China Dear Mr. Sullivan: In your letter dated July 26, 2001, on behalf of Newport News Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as Style/Item #S02-09-111, is a woman’s open-toe, open heel slip-on fashion shoe. The shoe has an upper consisting of connected narrow strapping in an ‘H’-like configuration over the instep, with an upper external surface area that is plastic. The shoe’s plastic upper surface also feature accessories and/or reinforcements of metal mesh strips that overlay most but not all of the upper’s external surface area. The shoe also has a 2-1/2 inch high plastic heel and a plastic outer sole. The applicable subheading for this shoe, identified as Style/Item #S02-09-111, will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which has open toes or open heels. The rate of duty will be 37.5% 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