The tariff classification of footwear from China

NY I81546 May 24, 2002 CLA-2-64:RR:NC:TA:347 I81546 CATEGORY: Classification TARIFF NO.: 6402.99.18 ; 6404.19.35 Ms. Sandy Dawson Little Me Childrenswear Company LLC P.O. Box 1742 Cumberland, MD 21501 RE: The tariff classification of footwear from China Dear Ms. Dawson: In your letter dated May 8, 2002 you requested a tariff classification ruling for two infant size sandals, which we will presume are from China. You have submitted two half pair samples of infant/toddler sized open-toe, open-heel sandals, identified as your design numbers NBF932 and NBF933. You state that the sandals will both be valued under $3.00 per pair. The sandal identified as your number NBF932 has a functionally sewn all plastic EVA material upper consisting of a plastic strap-like vamp and a plastic heel strap with a hook-and-loop closure. There is a decorative textile material flower ornament attached with a single center rivet on the vamp, which is considered a loosely attached appurtenance and therefore will be excluded from all upper external surface area material measurements. The sandal has a ½-inch wide EVA plastic sole. The sandal identified as your number NBF933 has an upper consisting of several ½-inch wide woven textile material straps that pass through plastic buckles and/or triangular shaped guides situated across the toes and around the ankle. The textile straps are adjustable and are secured with hook-and-loop closures. This sandal also has a ½-inch wide EVA plastic sole. The applicable subheading for the sandal identified as number NBF932, 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. The applicable subheading for the sandal identified as number NBF933, will be 6404.19.35, 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