The tariff classification of footwear from China

NY H85905 December 28, 2001 CLA-2-64:RR:NC:TA:347 H85905 CATEGORY: Classification TARIFF NO.: 6402.99.70 Mr. John B. Pellegrini Ross & Hardies Park Avenue Tower 65 East 55th St. New York, NY 10022-3219 RE: The tariff classification of footwear from China Dear Mr. Pellegrini: In your letter dated December 3, 2001, on behalf of your client Leif J. Ostberg, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as Style “Contour,” is a below the ankle height athletic style shoe. The shoe has an upper with an external surface area consisting of both rubber/plastic and textile material components assembled by stitching and a cemented-on molded rubber/plastic bottom. The shoe does not have a tongue and features a slip-on, bootie-type upper that also has a functional five eyelet lace-up closure used for tightening the shoe onto the foot. Except for the textile pull-up tab at the back and the stitched-on, 3-inch long “Y” shaped plastic overlay at the instep, we consider all the other textile and rubber/plastic surface area components (including the elongated plastic eyelet features) to contribute structure and strength, and so are included in this shoe’s upper external surface area material measurements. Based on your letter, we will presume that you are correct in stating that by including the plastic “stays,” the external surface area of the shoe’s upper is predominately plastic. You also state in your letter that this shoe will be valued at more than $3.00 but less than $6.50 per pair. The applicable subheading for this shoe, identified as Style “Contour” will be 6402.99.70, 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 is valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5% ad valorem. The rate of duty will remain the same in 2002. 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division