The tariff classification of footwear from China

NY I83194 July 3, 2002 CLA-2-64:RR:NC:TA:347 I83194 CATEGORY: Classification TARIFF NO.: 6402.99.90 Mr. R. Patrick Doyle Stride Rite Corporation 191 Spring St. P.O. Box 9191 Lexington, MA 02420-9191 RE: The tariff classification of footwear from China Dear Mr. Doyle: In your letter dated June 19, 2002 you requested a tariff classification ruling. The submitted half pair sample, identified as the Tommy Hilfiger Slant Zip, Style #M14741 is an athletic-type shoe with an upper consisting of both textile and plastic materials assembled by stitching. The shoe does not cover the ankle, has a zipper closure at the instep with a hook-and-loop strap at the side of the ankle and it also has a rubber/plastic outer sole that overlaps the upper at the toe and at the heel. You have provided an external surface area component material breakdown indicating that this shoe’s upper surface area is 59.79% plastics, 38.99% textile and 1.22% other materials. Based on your submitted surface area measurements, which we will presume are accurate, this shoe is considered to have an upper that is predominately of rubber and/or plastics. You also state that this shoe will be valued at over $15 per pair. The applicable subheading for the shoe, identified as the Tommy Hilfiger Slant Zip, Style #M14741 will be 6402.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $12.00 per pair. The rate of duty will be 20% 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