The tariff classification of footwear from China

NY H87711 February 22, 2002 CLA-2-64:RR:NC:TA:347 H87711 CATEGORY: Classification TARIFF NO.: 6404.11.90 Ms. Joanna Russell Donna Karan Company 600 Gotham Parkway Carlstadt, NJ 07072 RE: The tariff classification of footwear from China Dear Ms. Russell: In your letter dated February 8, 2002 you requested a tariff classification ruling. The submitted half pair sample shoe, identified as style #23327121- Maestero, you state is a women’s sneaker. This athletic-type shoe, which does not cover the wearer’s ankle, has an upper with a predominately textile material external surface area, a lace closure that is offset to the side of the vamp and a molded rubber/plastic bottom. The cemented-on molded rubber/plastic bottom overlaps the upper at the sole by a varying height of ¼-inch or more around most of the shoe’s lower perimeter. We consider this shoe to have a foxing-like band. We note that you state in your letter that this shoe will be valued at over $12.00 per pair. The applicable subheading for this shoe, style #23327-Maestero, will be 6404.11.90, 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 and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is “athletic footwear”; which has a foxing-like band; and which is valued, we presume, over $12.00 per pair. The rate of duty will be 20% 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