The tariff classification of footwear from China

NY H85938 December 19, 2001 CLA-2-64:RR:NC:TA:347 H85938 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Jenny Davenport Wal Mart Stores, Inc. 702 SW 8th St. Bentonville, AR 72716-0410 RE: The tariff classification of footwear from China Dear Ms. Davenport: In your letter dated December 3, 2001 you requested a tariff classification ruling. The two submitted half pair samples, identified by you as Sample A, style 6294, a girl’s “one band slide” and Sample B, style D-KR5755, a child’s “sequin sandal” are both open-toe, open heel shoes with rubber/plastic outer soles. Sample “A” has an upper consisting of a single 2-inch wide, blue denim textile material band with sew-on clear plastic sequins which overlay and enhance, but do not completely cover the underlying woven fabric of this textile external surface area material upper. Sample “B” also has an upper consisting predominately of an approximately 2-inch wide floral print textile material band across the instep and a thin ¼-inch wide plastic heel strap. This shoe’s predominately textile material external surface area upper also has sewn-on plastic sequin disks, which serve to decorate and enhance the textile material upper’s external surface, but the plastic sequins do not completely cover or coat the floral print textile woven fabric beneath them. Therefore, the applicable subheading for both these shoes, identified by you as Sample A, style6294 and Sample B, style D-KR5755 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 (excluding accessories or reinforcements); 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 has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. The rate of duty will remain the same in 2002. We are returning the samples 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