The tariff classification of woman’s slip-on shoes from Korea and Taiwan.

NY I81500 May 16, 2002 CLA-2-64: RR: NC: TA: 347 I81500 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Eric Hale NIKE USA, Inc. One Bowerman Drive Beaverton, OR 97005 RE: The tariff classification of woman’s slip-on shoes from Korea and Taiwan. Dear Mr. Hale: In your letter dated April 30, 2002, you requested a tariff classification ruling. The submitted two half pair samples are described as follows: Model #303899-041 Raise Havoc – A woman’s athletic-like closed-toe, open heel, slip-on shoe. The shoe has a textile material upper with a front collar toggle closure. The shoe also has a cemented on molded rubber/plastic outer sole that overlaps the upper at the sole by more than ¼-inch all-around the perimeter of the shoe. In this regard, we consider this shoe to have a foxing-like band. The country of origin for this model is Korea. Model #302889-442 Air Escape Mule – A woman’s athletic-like closed-toe, open-heel, slip-on shoe. The shoe has a textile material upper that features rubber/plastic strap that you state is designed for mid-foot support. The strap, which varies in width, traverses over the middle of instep diagonally from the inside arch area to the outer most side of the vamp. The shoe also has a cemented on molded rubber/plastic outer sole that overlaps the upper at the sole by more than ¼-inch all-around the perimeter of the shoe. We consider this shoe to have a foxing-like band. The country of origin for this model is Taiwan. You state that these models have closed heels because the heel areas in both models are over ¾-inch. In Treasury Decision 93-88 and Headquarters Ruling 963224 (March 22, 2002), Customs defined the term “open” as follows: In “open” toe shoes, all or part of the front of the wearer’s toes can be seen. In open heeled shoes, all or part of the back of the wearer’s heel can be seen. Customs further defines the “heel” to be the rearmost boney part of the human foot, the top of which is located just below the Achilles tendon. In this regard, these shoes satisfy the requirement for “open heel” footwear. The applicable subheading for Model #303899-041 and Model #302889-442 will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, having a foxing-like band: which is 10% or more by weight of rubber or plastics: other. The rate of duty will be 37.5% ad valorem. We are returning the sample as 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