The tariff classification of footwear from China

NY I84494 August 2, 2002 CLA-2-64:RR:NC:TA:347 I84494 CATEGORY: Classification TARIFF NO.: 6403.99.90 Ms. Trace Garrett Associated Merchandising Corporation 500 Seventh Avenue New York, NY 10018 RE: The tariff classification of footwear from China Dear Ms. Garrett: In your letter dated July 21, 2002 you requested a tariff classification ruling. You have submitted two half pair samples of women’s open-toe, open-heel slide sandals, both with rubber/plastic outer sole and heel. Style #701 is a woman’s slip-on shoe with an upper consisting of two, V-configured straps ending in a thong toe-piece that is secured by a plug under the insole. The external surface area of the upper, which you identify as leather, features numerous genuine blue colored stone pebbles as decorative accessories securely sewn onto it. The shoe also has a molded rubber/plastic outer sole and a 1-inch high heel. You state that it will be valued at $13 per pair. Style #811 is a woman’s slip-on shoe with an upper consisting of two, half-inch wide leather straps that pass across the wearer’s instep and feature single rows of decorative square shaped shell buttons that are securely stitched-on to each strap through the button holes. The shoe also has a cemented-on rubber/plastic outer sole and a ¾-inch high rubber/plastic heel. You state that it will be valued at $13 per pair. The applicable subheading for both these shoes, identified as Style #701 and Style #811, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather (excluding accessories or reinforcements) and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; and which is for women. The rate of duty will be 10% 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