The tariff classification of footwear from China

NY I82045 June 10, 2002 CLA-2-64:RR:NC:TA:347 I820345 CATEGORY: Classification TARIFF NO.: 6402.91.40 Ms. Jenny Davenport Wal Mart Stores, Inc. Mail Stop #0410-L-32 601 N. Walton Bentonville, AR 72716-0410 RE: The tariff classification of footwear from China Dear Ms. Davenport: In your letter dated May 22, 2002 you requested a tariff classification ruling. The thee submitted half pair samples, which you identify as a women’s snow jogger, a youth’s snow jogger and a women’s winter boot, all with plastic uppers and rubber/plastic outer soles, are described as follows: Style TGT-7030 “Nelly” – A woman’s cold weather boot, approximately 10-inches high with a functionally stitched plastic material upper, a man-made textile fleece and foam padded liner and two side flaps with hook-and-loop closures that allow for the boot shaft to be tightened around the wearer’s leg. The boot also has a cemented-on EVA plastic midsole and a rubber/plastic outer sole that overlaps the upper only at the toe. Style TGT-7036 “Lunar 3” – A youth’s cold weather boot, approximately 8-inches high with a functionally stitched plastic upper, a foam padded textile liner and a fold-over type hook-and-loop flap closure along the outer side of the boot’s shaft. This boot also has a cemented-on EVA plastic midsole and a rubber/plastic outer sole that overlaps the upper only at the toe. Style TSH-7021 “Rikki” – A woman’s cold weather boot/shoe approximately 5-inches high, which covers the top of the wearer’s ankle. The boot has a functionally stitched plastic upper, a plastic tongue, a four-eyelet lace closure and a plush man-made textile fleece lining that extends out approximately ½-inch at the topline. From visual measurements we have determined that the textile fleece material accounts for less than 10% of the upper’s external surface area. The boot also has a cemented-on unit molded rubber/plastic bottom that overlaps the upper at the sole by less than ¼-inch, all around the boot’s lower perimeter. We do not consider this boot to have a foxing-like band. The applicable subheading for all three boots that are described above and identified as Style numbers TGT-7030, TGT-7036 and TSH-7021, will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s and the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; in which the top of the upper covers the ankle; in which the upper’s external surface area is over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of the upper’s external surface; which does not have a foxing-like band; and which has an upper entirely of stitched construction down to 3 centimeters or less from the top of the outer sole. The rate of duty will be 6% ad valorem. We are returning the samples 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