The tariff classification of footwear from China

NY H86632 January 25, 2002 CLA-2-64:RR:NC:TA:347 H86632 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Robert T. Stack Tompkins & Davis, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of footwear from China Dear Mr. Stack: In your letter dated January 3, 2002, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling. The submitted sample, identified by you as the “Whip Stitched Spectator Slide” PP228501, is a woman’s open-heel, slip-on shoe with a plastic material upper and a cemented-on molded rubber/plastic outer sole. The shoe does not have a foxing-like band and it does not cover the ankle. The applicable subheading for this shoe 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 does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division