The tariff classification of footwear from China

NY H88593 February 26, 2002 CLA-2-64:RR:NC:TA:347 H88593 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Bernard D. Friedman Morris Friedman & Co. 325 Chestnut St. (Suite 415) Philadelphia, PA 19106-3883 RE: The tariff classification of footwear from China Dear Mr. Friedman: In your letter received February 14, 2002, on behalf of your client Deb Shops, Inc., you requested a tariff classification ruling. You have submitted two half pair samples of women’s open-toe, open-heel shoes, both with uppers consisting of textile material straps and identified only as item “Nomad #0304937.” The two samples are almost identically constructed and only differ in that one is a slip-on, while the other half pair has a textile heel strap and a partially plastic ankle strap with a side buckle closure. Both the half pair samples also have identical molded polyurethane plastic wedge-type platform bottoms, approximately 3-inches high at the heel. You state that the woven textile material on the external surface area of the upper is made of jute. The applicable subheading for both these shoes, identified as item “Nomad #0304937,” 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. 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