The tariff classification of footwear from China

NY H88092 February 15, 2002 CLA-2-64:RR:NC:TA:347 H88092 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Roger J. Crain Customs Science Services, Inc. 11901 Reynolds Ave. Potomac, MD 20854-3334 RE: The tariff classification of footwear from China Dear Mr. Crain: In your letter dated January 31, 2002, on behalf of your client, Bellini/ MSF Corp., you requested a tariff classification ruling. The submitted sample, identified as style “Nickel,” is a woman’s open-toe, open-heel sandal-type shoe with a predominately plastic upper consisting of an adjustable plastic strap with metal eyelets and a metal buckle that passes over the wearer’s instep. You state that this sample, which you also identify as “Parade Nickel, woman’s gold-on-black slide with large metal buckle (size 6)” was subjected to lab analysis and was found by you to have an upper with an external surface area that is 92% rubber/plastics and 8% metal. The 8% metal percentage of this upper’s surface is based on a finding of 2% for the metal eyelets and 6% for the metal buckle that we will presume is correct. The shoe also has a rubber/plastic outer sole and a ¼-inch high rubber/plastic heel. Therefore, the applicable subheading for this sandal-type shoe, identified as the “Parade Nickel” slide 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