The tariff classification of footwear from China

NY I81285 May 15, 2002 CLA-2-64:RR:NC:TA:347 I81285 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Patrick Doyle Stride Rite Corp. 191 Spring St. P.O. Box 9191 Lexington, MA 02424-9191 RE: The tariff classification of footwear from China Dear Mr. Doyle: In your letter dated April 30, 2002 you requested a tariff classification ruling. You have submitted a half pair sample of a size six shoe, identified as Style Nos. 93/7/107-113 “Mazie Seasonal Silhouette Wine Patent” and a separate sample of the unit molded bottom/sole that you state has been assembled to it by cementing. This little girl’s shoe, which does not cover the ankle, has a shiny plastic material external surface area upper, a plastic hook-and-loop ankle strap closure at the instep and a cemented on, unit molded rubber/plastic bottom. The shoe also has three small flower-like decorations with leather petals and gem-like studs, loosely attached onto the surface of the ankle strap. We consider these flower-like decorations to be a loosely attached appurtenance and therefore they are excluded from any of the upper’s external surface area material measurements. You have also submitted an independent lab report, which measured the height of the overlap of the shoe’s upper by this unit molded rubber/plastic bottom (Stride Rite outsole no. TS-0204-1, Size 6) and found it to be less than 1/8-inch for 77.75% of the total perimeter of the shoe. Based on the lab report and also on our measurements of the separately submitted outsole, we have determined that less than 40% of the perimeter of this shoe’s upper has a 1/8-inch or more height foxing-like band overlap at the sole. Customs rulings have held that a less than 40% encirclement of the perimeter of a shoe by a band does not constitute a “substantial encirclement” and thus indicates there is no foxing or foxing-like band. Therefore, we consider this little girl’s shoe not to have a foxing or a foxing-like band. The applicable subheading for this shoe, identified as Style Nos. 93/7/107-113 “Mazie Seasonal Silhouette Wine Patent,” 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