The tariff classification of footwear from Portugal

NY H89547 March 28, 2002 CLA-2-64:RR:NC:TA:347 H89547 CATEGORY: Classification TARIFF NO.: 6404.19.35 ; 6404.19.70 Mr. William R. Storey Emery Worldwide 184-54 149th Avenue Springfield Gardens, NY 11413 RE: The tariff classification of footwear from Portugal Dear Mr. Storey: In your letter dated March 14, 2002, on behalf of Steps About Inc., you requested a tariff classification ruling. The submitted samples are two half pairs of women’s shoes, both with knit, man-made textile material uppers and rubber/plastic outer soles. Style #400 is a woman’s open-toe, open-heel sandal with an upper consisting of a single four-inch wide band of stretch knit textile material across the instep. It also has a concave footbed midsole of composition cork with a leather underfoot and a flat, cemented-on rubber/plastic outer sole. Style #100P/350P is a woman’s, closed-toe, closed-heel slip-on casual shoe, with a stretch knit textile fabric upper that does not cover the wearer’s ankle. The shoe has a simultaneously molded rubber/plastic bottom, the sides of which overlap the textile material upper at the sole by at least ¼-inch or more, all around the lower circumference of the shoe. We consider this shoe to have a foxing-like band of rubber or plastics. You have informed us by telephone, that this shoe will be valued at between $3.00 and $6.50 per pair. The applicable subheading for the woman’s sandal, identified as Style #400, 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; 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 applicable subheading for the woman’s casual slip-on shoe, identified as Style #100P/350P, will be 6404.19.70, HTS, which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles 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 a foxing-like band of rubber or plastics; and which is valued, we presume, over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 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